Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 1138 - AT - Central ExciseClandestine removal - MS ingots - assessee claims that the entire case is booked on the basis of chits/ papers recovered from the premises of third party and nothing incriminating was found from the premises of M/s Nashik strips - natural justice - Held that: - the demands are mainly based upon the documents and records of third parties and none of the evidences was found from premises of M/s Nashik Strips. In such circumstances when M/s Nashik Strips has objected to statements of third parties and requested for cross examination the same should have been granted by the adjudicating authority. It also appears that the director of the Appellant factory has retracted his statement. Thus the adjudicating authority ought to have permitted the cross examination - the denial of cross examination of the persons requested by the Appellant M/s Nashik Strips is not correct and the same should have been granted as the demands were based upon third party records and statements. The adjudicating authority should have followed the provisions of Section 9D before placing reliance upon such statements and passing of the adjudication order. Matter remanded to adjudicating authority, who shall grant cross examination of the persons as requested by M/s Nashik Strips and shall decide the case De Novo - Appeal allowed by way of remand.
|