Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 324 - AT - Central ExciseCENVAT Credit - input - CR stainless steel without receiving the same from M/s Shah Foils Ltd. - rebuttal of statements in cross-examination - denial of cross-examination - HELD THAT:- The proprietor of the job-worker Shri Chhail Singh Deora explaining the meaning of terms “Bill Sales”, “Bombay Sales” etc. referred in the private record recovered from premises of the appellant, indicated that the goods were sold without the cover of invoices and payment of duty, hence it is concluded that the material on which the credit availed by the appellant has not been received by them. The appellant vehemently argued to rebut the said statement of M/s Chhail Singh Deora by way of cross-examination. The appellant should be allowed cross-examination of the witness Mr. Chhail Singh Deora, whose evidence is vital and relied in confirming the demand. Matter remanded to the adjudicating authority for cross-examination of the witnesses Shri Chhail Singh Deora and decide the matter accordingly - appeal allowed by way of remand.
|