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2018 (1) TMI 208 - HC - Central ExciseCENVAT credit - principles of natural justice - denial of cross-examination - where while considering the matter the statement which was recorded of the Foreman whether the assessee is entitled for cross-examination or not while disallowing the CENVAT credit, proprietor of the firm which was considered on the basis of evidence available on record? Held that: - the cross-examination is a right of assessee. In this case there is ambiguity in the statement of employee - it is clear that the statement of Foreman requires cross-examination. The matter is remitted back to the Tribunal with a view to have a cross-examination of the Foreman - appeal allowed by way of remand.
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