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2018 (8) TMI 74 - AT - Central ExciseCENVAT credit - fake invoices - raw material not received in the factory - it was alleged that they have not received the quantity of inputs mentioned in seven invoices but availed paper credit of the duty amount shown on these invoices - the entire case is based on statements of witnesses - denial of cross-examination - Held that:- The matter was remanded to the adjudicating authority for fresh adjudication after setting aside the order - Initiating the process of adjudication afresh includes allowing the examination and scrutiny of the evidence on record and also cross-examination of the witnesses - However, from the list of witnesses, there is no justification in the request of the appellant to cross-examine the officers, participated in investigation. Thus, the appellants be allowed cross-examination of the witnesses, whose statements were relied upon by the adjudicating authority in passing the impugned order. The appellants be allowed cross-examination of the witnesses, whose statements were relied upon by the adjudicating authority in passing the impugned order - appeal allowed by way of remand.
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