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2018 (5) TMI 1496 - AT - Central ExciseClandestine removal - failure to discharge duty/reverse credit on clearance of 390M T of PP granules involving a total credit of ₹ 29,32,800/- - clearance of finished goods from the job worker premises, without being returned to the factory of the appellant - cross-examination of witnesses - Held that: - we find from the order of the Ld. Commissioner that even though under the defence submission, he has recorded that appellants have requested cross examination of the witnesses, however, while denying the cross examination observed that on the scheduled date of hearing, the appellants had not requested cross examination - there is no merit in the said observation in denying the cross examination of the witnesses, whose statements have been relied upon in confirming the demand. The adjudicating authority is directed to allow cross examination of the witnesses - Appeal allowed by way of remand.
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