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2019 (10) TMI 1101 - CESTAT MUMBAICENVAT Credit - fake invoices - Cenvatable invoices issued by a registered dealer without physical receipt of inputs - principles of natural justice - HELD THAT:- It is settled position that violation of natural justice goes to the root of the matter and is incurable at the appellate stage. The entire case of the Revenue is based on the documents seized by them from the premises of M/s. SBI as well as the statements of Bhavik Sashikant Thakkar-proprietor of M/s. SBI and its accountant Naeem Shaikh. From the record of the case it is clear that no summons were issued to Bhavik Sashikant Thakkar and Naeem Shaikh in order to secure their presence in order to enable the appellant to cross-examine them. The correctness of their statements can only be tested if the same is processed through cross-examination by the appellant who are affected by it. It seems that none of the authority below has made any serious efforts to secure their presence. It is no doubt true that the non-affording of opportunity of cross-examination of Bhavik Sashikant Thakkar-proprietor of M/s. SBI and its accountant Naeem Shaikh has resulted in contravention of the principles of natural justice in the facts of the present case - the impugned order needs to be set aside and the matter is remanded to the adjudicating authority for denovo adjudication after affording of opportunity of cross-examination of Bhavik Sashikant Thakkar-proprietor of M/s. SBI and its accountant Naeem Shaikh to the Appellant. Appeal allowed by way of remand.
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