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2017 (5) TMI 1133 - CESTAT MUMBAICENVAT credit - duty paying invoices - the appellants have availed the credit on the invoices without receipt of the goods covered under the said invoices - natural justice - Held that: - the entire evidences are of third party i.e. either from the broker dealing in the sale of inputs, transporter who transported the goods and the actual recipient of the goods in Gujarat - when the evidences of third party is used against an assessee for deciding confirmation of demand against them, it is necessary that the request of cross-examination should accepted - it is very clear that not only on the request of the assessee but even for admission of any statement for relying upon any statement, in any case, the adjudicating authority is duty bound to first cross-examine the persons whose statement is being relied upon, otherwise the said statements cannot be used in deciding the case - matter remanded to the original adjudicating authority for decision afresh - appeal allowed by way of remand.
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