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2019 (4) TMI 1149 - AT - Central ExciseShort payment of duty - receipt of inputs or not - demand based on statements of the suppliers of the inputs - cross-examination not allowed - HELD THAT:- Hon'ble Supreme Court in a catena of case including the case of ANDAMAN TIMBER INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-II [2015 (10) TMI 442 - SUPREME COURT] has held that If the testimony of these two witnesses is discredited, there was no material with the Department on the basis of which it could justify its action, as the statement of the aforesaid two witnesses was the only basis of issuing the Show-Cause Notice. The matter is remanded to the adjudicating authority to allow cross-examination of the witnesses as requested by the appellants.
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