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2016 (8) TMI 435 - CESTAT NEW DELHIClandestine removal of sponge iron - Demand of duty alongwith interest and penalty - period involved is 2005-2006 to 2006-2007 - no statement of appellant admitting clandestine removal - Held that:- the appellant never confessed having removed any goods clandestinely. As the cross examination of transporters and the commission agent was denied and having regard to the fact that such denial certainly caused prejudice to the appellant as their statements were relied upon for the purpose of sustaining the allegation against the appellant by the primary adjudicating authority, the minimum consequence of denial of such cross examination is that their statements cannot be used for the purpose of sustaining allegation. Therefore, once the statements of the transporters and commission agent are ignored, there is nothing much left to sustain the allegation against the appellant. - Decided against the Revenue
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