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2017 (5) TMI 1248 - AT - Central ExciseClandestine manufacture and removal - MODVAT Credit - shortage of stock - Electric Cord/Lead having use of Braiding Thread, Rubber, Copper Wire and 3 Pin Plug, are also used with an Electric Iron - job-work - the adjudication proceedings leading to the demand of duty on allegation of clandestine removal is built upon the shortage noticed in various items, in particular that of braded thread. Held that: - before the adjudicating authority can admit the statement of any witness as evidence, the same has to be done only after summoning the makers of the statement and after examining each witness. After that the witnesses should be offered for cross examination. In the present case, we note that this is a serious lacuna in the adjudication process adopted by the learned Commissioner. The requirement of cross examination becomes even more significant in the light of the fact that every witness whose statement has been recorded has retracted them soon thereafter. Appeal allowed by way of remand.
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