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2017 (4) TMI 791 - AT - Central ExciseShortage of stock - clandestine removal - natural justice - Held that: - the adjudicating authority should have extended the cross-examination of the persons whose statements the adjudicating authority is placing reliance hold claim that the main appellant had clandestinely removed goods and the cash which has been recovered from the appellant premises is in respect of sale proceed of the goods removed clandestinely. The reasoning given by the adjudicating authority for denying the cross-examination is not in consonance with the law - adjudicating authority will come to a conclusion after following principles of natural justice - appeal allowed by way of remand.
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