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2018 (8) TMI 1383 - AT - Central ExciseClandestine manufacture and removal - proper accounting not maintained - parallel invoices - case of appellant is that since the entire case was based on the evidence of goods transported through challans and statements of the witnesses, the same should be confirmed only after cross examination of those witnesses - Principles of Natural justice. Held that:- The order passed by the adjudicating authority which is confirmed by the appellate authority appears to have not followed principles of natural justice. Order imposing duty, penalty, etc., on the appellate without providing them the copies of relied upon documents/evidence and without providing them opportunity of cross examination as well as opportunity of personal hearing is not sustainable and is liable to be set aside. But, in view of the fact that merit of the case can be determined only after analysis of oral and documentary evidence that passed the test of veracity through cross examination, it is imperative that the case is to be remanded back to the regional adjudicating authority for fresh adjudication after supply of copies of documents relied upon and after matering a provision for completion of cross examination of creditable witnesses as well as affording opportunity of personal hearing to the appellant. Appeal allowed by way of remand.
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