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2018 (10) TMI 1537 - AT - Central ExciseCENVAT Credit - fake invoices - only paper transactions, no receipt of goods - denial of opportunity to cross-examine - principles of natural justice - Held that:- The department tried to establish that the appellant have not received the goods and they have only received the invoices on the basis of which the credit was availed. To establish the said charges, the statements of various persons were recorded and cross-examination of the said persons has been sought by the appellants. The Adjudicating Authority rejected the request of cross-examination, at the same time he relied upon all the statements for adjudicating the show cause notice. In terms of Section 9D of the Central Excise Act, 1944, if the Adjudicating Authority wants to rely upon any statement, it is incumbent upon him to test the witness before relying upon the statement - In the present case, it is more necessary when the appellants themselves have asked for cross-examination of the witnesses. The matter is remanded to the Adjudicating Authority for passing a fresh order after granting cross-examination of witnesses as requested by the appellants - appeal allowed by way of remand.
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