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2017 (11) TMI 757 - AT - Central ExciseSSI Exemption - case of Department is that both the factories were wrongly availing SSI exemption by clearing goods clandestinely without payment of duty - cross-examination of witnesses - Held that: - the learned Commissioner had initially permitted the cross examination of the witness sought by the appellant. It is also on record that the two panch witnesses were also cross examined and their statements recorded before the adjudicated authority. However, after taking over of a new officer as Commissioner, the cross examination of the rest of the witnesses was disallowed. The impugned order needs to be set aside and matter remanded to the adjudicating authority. For satisfying the requirements prescribed 9D ibid opportunity for examination and cross examination of witnesses may be extended through an effective hearing to all connected parties - appeal allowed by way of remand.
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