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2017 (6) TMI 852 - AT - Central ExciseNatural justice - denial of cross-examination - CENVAT credit - fake invoices - it was alleged that only on the basis of input invoices without receiving goods mentioned against those invoices in their factory premises - Held that: - the adjudicating authority ought to have allowed cross-examination of these witnesses - it has been held in a series of cases including in the case of Andaman Timber Industries Vs. C.C.E., Kolkata II [2015 (10) TMI 442 - SUPREME COURT] that the statement of the persons relied upon in confirming the demand be allowed to be cross-examined - appeals are allowed by way of remand to the adjudicating authority for deciding the issue afresh after allowing cross-examination witnesses - appeal allowed by way of remand.
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