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2018 (11) TMI 1141 - AT - Central ExciseClandestine removal - Electric Motors and power driven pumps - clearance of parts without payment of duty - demand mainly based on the statements recorded - opportunity for cross-examine not provided - Held that:- There are no documentary evidence put forward by department to establish the under-valuation of scrap and clearance of pats without payment of duty. It is very much clear that though the appellants requested for cross-examination of the said persons, the original authority or the Commissioner (Appeals) has not acceded to the request. When the department relies upon statements, the opportunity of cross-examination of such witnesses ought to be granted to the appellants - The denial of cross-examination tantamount to violation of natural justice. The demand has wholly been raised, on the basis of the statements recorded. In such cases, the denial of cross-examination is fatal to the proceedings. Clearance of motor pumps without payment of duty - Held that:- The quantification has been made basing upon the statement of the Manager of the Authorised Service Centre. According to the appellants such service station was engaged only for a short period. The quantification of demand on the basis of the statements of such persons for a period prior to 1997 indeed cannot sustain - the department has failed to establish the allegations raised in the show-cause notice - demand cannot sustain. Appeal allowed - decided in favor of appellant.
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