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2017 (8) TMI 1101 - AT - Central ExciseCENVAT credit - fake invoices - case of Revenue is that The AIPL have not supplied the goods to the appellant but only invoices were raised - request for cross-examination denied - Natural justice - Held that: - the request of the appellant for cross examination of the witnesses should have been considered and the cross examination should have been allowed. When the statements of 3rd party are relied upon by the adjudicating authority and if the person against whom the said statements are used, denied those statements, it is obligatory on the part of the adjudicating authority to conduct cross examination in terms of Section 9(d) of the Central Excise Act, 1944. Even if the cross examination is not asked for, and adjudicating authority wants to rely upon the 3rd party statements, then also the said statements cannot be used unless witnesses who have given statements are cross examined - In view of this statutory provision, the adjudicating authority must have allowed the cross examination of the witnesses which he failed to do so - in the present case the adjudicating authority has not followed the principles of natural justice therefore matter needs to be remanded to the adjudicating authority for passing afresh order - appeal allowed by way of remand.
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