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2018 (9) TMI 4 - AT - Central ExcisePrinciples of Natural Justice - CENVAT Credit availed on the documents issuable as registered first stage dealer without supply of the goods - request for cross-examination denied - Held that:- The original authority specifically discarded the request for cross examination on the ground that these were not relied upon as documents and statements - It is settled law that the evidence of deposition of the witnesses must be subject to proof during the adjudication proceedings. It would be appropriate for the matter to be remanded back to the original adjudicating authority to comply with the request of the appellant for cross-examination - appeal allowed by way of remand.
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