GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 845 - CESTAT NEW DELHI

2016 (8) TMI 845 - CESTAT NEW DELHI - TMI - Whether an appeal would lie against the decision rejecting the request for cross examination - Held that:- by following the judgement of the Hon'ble Delhi High Court in the case of J & K Cigarettes v CCE [2009 (8) TMI 64 - DELHI HIGH COURT] and Tribunal's decision in the case of Swiber Offshore Construction Pvt Ltd v CC [2013 (11) TMI 1232 - CESTAT AHMEDABAD] where it was held that it is always open to the affected party to challenge the invocation of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d argued before this Tribunal about the contention of the appellant regarding Section 9D of the Act and the manner in which it is to operate and, therefore, seeks to be provided the records of the examination-in-chief of the witnesses whose statements are referred to in the Show Cause Notice dated 11.05.2011 issued to the appellant, so that the appellant could, if necessary, seeks cross-examination of the said witnesses are no longer res-integra and stands decided by a number of authorities, mos .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Cause Notice strictly by complying with the mandate of Section 9D of the Act, in accordance with the directions contained in the judgment of Hon'ble High Court of Punjab & Haryana in Ambika International (supra). - Appeal disposed of - E/51877/2016-(SM) - 52550/2016 - Dated:- 23-6-2016 - Mr. M.V. Ravindran, Member (Judicial) Shri S. Sunil, Advocate for appellant Shri M.R. Sharma (AR) for respondent ORDER The appellant, in the present appeal has challenged the decision taken by the Principal Comm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er, Harbour, Impact, Opera House, K-10, Globus, Budget, Red Rose-10 and Red Rose-20 etc brands of Cigarattes. Show Cause Notice, dated 11.05.2011, was issued to the appellant and other noticees, proposing differential duty demand along with interest and penalty, and calling upon the appellant to show cause there against. 3. On receipt of the abovementioned Show Cause Notice, the appellant filed its reply, thereto, vide letter dated 18.02.2016. The attention of the Commissioner was invited, in th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

.2011 (supra), be provided to the appellants, so that they could request for cross examination of the said persons if need be. 4. The impugned communication dated 18.03.2016 purports to be a response to the said letter dated 18.02.2016. The request for cross-examination stands rejected by the said letter. The said letter merits reproduction, in extenso, as under: Please refer to your submission dated 18.02.2016, wherein you requested to allow cross examination of Shri J.C. Solanki (Noticee No. 4 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Tribunal observed "further as Shri Reji Cherian is a co-noticee, this authority cannot direct him to be present for proceedings that may cause him to incriminate himself and therefore the request for cross-examination of Sri Reji Cherian cannot be acceded to The aforesaid request of cross examination is hereby disposed off. This issues with the approval of the appropriate authority. 5. The present appeal is directed against the said letter 18.03.2016, issued to the appellant by the Super .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e hearing the appeal on merits, a preliminary query was raised by the Bench as to whether an appeal would lie against the decision rejecting the request for cross examination. On this issue, the learned Senior Counsel for the appellant had drawn my attention to the provisions of the Central Excise Act, 1944 [hereafter referred to as the Act ] dealing with the appeals to the Appellate Tribunal. It was argued that the provision for appeal is very much clear inasmuch it clearly states that a decisi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ontention that an appeal would lie against the decision rejecting cross-examination: (i) J & K Cigarattes Ltd v CCE, 2009 (242) ELT 189 (Del) (ii) Swiber Offshore Construction Pvt Ltd v CC, 2014 (301) ELT 119 7. Countering the arguments of the appellant, the learned DR relied upon following judgements of the Hon ble Tribunal in support of the contention that no appeal lies against the decision rejecting cross examination: (i) Delta Overseas v Commissioner of C.Ex & S.T v Delta Overseas, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

189 (Del), which reads as under: 32. Thus, we summarize our conclusions as under :- (v) it is always open to the affected party to challenge the invocation of provisions of Section 9D of the Act in a particular case by filing statutory appeal, which provides for judicial review. 8.1 This Tribunal has also, in Swiber Offshore Construction Pvt Ltd v CC, 2014 (301) ELT 119 (T), entertained an appeal against the decision rejecting the prayer of the appellant in that case for permission to cross exam .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

justice. The appellant is also entitled for cross examination of the Chief Chemist (EC), DGH. The appellant shall also extend its full co-operation in expediting the adjudication process so that it can be completed within the time as directed by the Hon ble High Court. 8.2 Therefore, following the judgement of the Hon ble High Court in J & K Cigarettes (supra) and this Tribunal s decision in Swiber Offshore (supra), I am of the view that an appeal is maintainable against the decision reject .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d 18.03.16. In the appellant s submission, a statement recorded, before a gazetted Central Excise officer under Section 14 of the Act, cannot be relied upon, for proving the truth of the contents thereof, straightaway by the adjudicating authority, unless and until the said statement falls within one of the categories referred to in clause (a) of Section 9D (1) of the Act in all other cases, the maker of the said statement has to be examined in chief before the adjudicating authority, who, there .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

olanki. The appellant submits that its communication dated 18.02.2016, was not for cross-examination of Shri J.C. Solanki but was for being provided copies of the records of the examination in chief of all witnesses, whose statements are relied upon in the Show Cause Notice, dated 11.05.2011 issued to the appellant, so that they could cross-examine the makers of the said statements. In fact, the impugned letter dated 18.03.2016 is completely silent on the actual request of the appellant as conta .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n taken by the adjudicating authority. 9. I have carefully considered the submissions made by both the parties. 9.1 A comparison of the request made by the appellant, in the said letter dated 18.02.2016, with the response of the Commissioner as communicated vide the impugned communication dated 18.03.2016, does indeed reveal that the appellant is right in its contention that the impugned letter dated 18.03.2016 does not answer, in terms, the appellants request as contained in the letter dated 18 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Show Cause Notice dated 11.05.2011 (supra) issued to the appellant, so that the appellant could, if necessary, seeks cross-examination of the said witnesses. 9.2 In fact, the issues raised by the appellant, in their letter dated 18.2.2016, and argued before this Tribunal, are no longer res-integra. They stand decided by a number of authorities, most recently, by the judgement dated 17.06.2016 of the Hon ble Punjab & Haryana High Court in Ambika International v UOI. Section 9D of the Act read .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the Court and the Court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. (2)The provisions of sub-section (1) shall, so far as may .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rposes of proving the truth of the contents thereof and is pari materia with Section 138B of the Customs Act, 1962. Sub-Section (1) of Section 9D states that a statement, recorded before a gazetted officer of Central Excise, can be treated as relevant for the purposes of proving the truth of the contents thereof, if the case falls either under clause (a) or clause (b) thereof. Sub-Section (2) of the said Section makes the provision of sub-Section (1) applicable to adjudicatory proceedings under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the person who made the statement cannot be found, (iii) the person who made the statement is incapable of giving evidence, (iv) the person who made the statement is kept out of the way by the adverse party, and (v) thepresence of the person who made the statement cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable. 9.4 In case none of the above circumstances contemplated in clause (a) of Section 9D(1) applies, th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y ambiguity in the drafting of clause (b) of Section 9D(1) of the Act. What the said clause categorically requires is that the person, whose statement was earlier recorded before a gazetted officer of Central Excise, has to be examined as witness before the adjudicating authority who, thereafter, has to arrive at an opinion that having regarded to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. It is only after both these steps are complie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is regard, stands settled by the judgement of the Hon ble Supreme Court in Arya AbhushanBhandar v UOI, 2002 (143) ELT 25 (SC) and Swadeshi Polytex Ltd v CCE, 2000 (122) ELT 641 (SC), judgment of the Hon ble High Court in Basudev Garg v CC, 2013 (294) ELT 353. as well as the recent decision of the Hon ble Punjab & Haryana High Court in Ambika International (supra). 9.7 Reference may, however, be made to various judicial authorities relied upon by the appellant, which delineated the contours o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

matter of fact, amounts to giving up of the witness by the prosecution as it does not choose to examine him in chief . 9.8 The same principle is to be found in para 9 of the judgment of the Hon ble High Court of Karnataka in Sharadamma v Kenchamma, MANU/KA/8690/2006 (equivalent-2006 (4) KCCR 2221) which holds as under: Even with regard to the prayer for permitting the applicant to cross-examine the plaintiff, the prayer is misconceived as the question of cross-examination arises only when a witn .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hwant Singh (supra), where after paras 10 to 12 of the judgement set out the operative portion thereof in the following words: 10. We therefore find force in the submission of the ld. counsel for the appellant. We find no reason to justify rejection of request made by the appellant to the adjudicating authority in light of Section 138B of the Act, to summon witnesses for examination and to offer them for cross-examination if their statements were to be considered as relevant and admitted in evid .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

be considered as relevant and admitted in evidence in the interest of justice. The appellant is also entitled for cross-examination of the Chief Chemist (EC), DGH. The Appellant shall also extend its full co-operation in expediting the adjudication process so that it can be completed within the time as directed by the Hon ble High Court. 9.10 Similarly, para 16 of the judgement of the Hon ble Allahabad High Court in CCE v Parmath Iron Pvt Ltd, 2010 (250) ELT 514 (All.) holds in a similar vein t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt, the persons whose statements are relied upon have to be made available for cross-examination for the evidence or statement to be considered. 9.11 That the principles of evidence are applicable to adjudicatory proceedings under the Act, has also been settled by the judgement of the Hon ble Supreme Court in CC v Bussa Overseas Properties Ltd, 2007 (216) ELT 659 (SC) by upholding the order of this Tribunal in Bussa Overseas Properties Ltd v CC, 2001 (137) ELT 637 (T). 9.12 That any official act .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

accepted by this Hon ble Tribunal in its recent orders in CCE v Kuber Tobacco Ltd v CCE [Final Order No:5038-50942/2016-CHD dated 4.03.15], paras 8 to 14 of which merit reproduction as under: 8. The main contention of the appellant is that the deponents whose statements have been relied upon by the adjudicating authority were not put to examination-in-chief before providing an opportunity of cross examination. A plain reading of sub-section (1) of section 9D makes it clear that clauses (a) and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as in criminal proceedings relating to prosecution. Therefore, sub-section (1) of section 9D set out the circumstances in which a statement, made and signed by a person before the Central Excise Officer shall be relevant, for the purpose of proving the truth of the facts contained therein. If the circumstances are absent, therefore, the statement, which has been made during the course of inquiry/investigation, before a gazette Central Excise Officer, cannot be treated as relevant for the purpose .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r the given circumstances such a person cannot be produced for cross-examination. Thus, this provision makes such statements relevant for the purposes of proving the truth of the facts which it contains, in any prosecution for an offence under the Act in certain situations. Sub-section (2) extends the provision of sub-section (1) to any proceedings under the Act other than a proceeding before the Court. In this manner, Section 9D can be utilized in adjudication proceedings before the Collector a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y evidence other than the statement itself. The evidentiary value of the statement, in so far as proving the truth of the contents thereof is concerned, therefore, completely lost, unless and until the case falls within the parameters of section 9D(1). Therefore, two steps are required to be followed by the adjudicating authority, under clause (b) of section 9D(1) (t) the person who made the statement has to first be examined as a witness in the case before the adjudicating authority, and (ii) t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ay require that the witnesses whose statements were recorded and relied upon to issue the show cause notice, are liable to be examined at that stage. If the Revenue choose not to examine any witnesses in adjudication, their statements cannot be considered as evidence. However, if the Revenue choose to rely on the statements, then in that event, the persons whose statements are relied upon have to be made available for cross-examination for the evidence or statement to be considered. 10. We furth .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mitting the applicant to cross-examine the plaintiff, the prayer is misconceived as the question of cross examination arises only when a witness has tendered evidence in chief-examination. Under section 138 of the Indian Evidence Act, cross-examination follows chief-examination, but not without chief-examination. If there is no chief-examination, there is no cross examination. It is only witness who is examined in chief who can be cross-examined. Therefore, a prayer for cross-examination of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hority is appealable order in terms of Section 129A of the Act, even as per the ratio laid down in the above binding precedent. Request for cross-examination has been denied and the witnesses have not been examined despite specific reliance by the appellant on Section 138B without there being any objective formation of opinion based on any material on record to come to the conclusion that any specified circumstance mentioned in Section 138B(1)(a) exists. These circumstances mentioned in Section .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

arty; and (e) when his presence cannot be obtained without an amount of delay or expense, which the Officer considers unreasonable." These circumstances show that if witness cannot be examined for any of these five reasons, the statement previously recorded would be relevant. The adjudicating authority was therefore bound to follow the binding precedent and in absence of any specified circumstance to consider the statement relevant without examining the witnesses, erred in rejecting the req .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion 138 of the Evidence Act which provides: "138. Order of examinations. - Witnesses shall be first examined-in-chief then (if the adverse party so desires) cross-examined, then (if the party calling him so desires) re-examined. The examination and cross-examination must relate to relevant facts but the cross-examination need not be confined to the facts to which the witness testified on his examination-in-chief. Direction for re-examination. - The re-examination shall be directed to the ex .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n if their statements were to be considered as relevant and admitted in evidence in the interest of justice. 12. We further find in the case of Bussa Overseas Properties Ltd., this Tribunal again observed as under:- 24. The fact that in cases relating to smuggling or indeed any case civil or criminal cannot or need not been proved for degree of mathematical precision or that the department governed by strict rules of evidence is again no answer, The department is certainly bound by the contents .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

im so desires) re-examined. The examination and cross-examination must relate to relevant facts but the cross-examination need not be confined to the facts to which the witness testified on his examination-in-chief. Direction for re-examination. - The re-examination shall be directed to the explanation of matters referred to in cross-examination; and if new matter is, by permission of the Court, introduced in re-examination, the adverse party may further cross-examine upon that matter." 9. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ce of tendering witness for cross-examination in session trials had been frequently resorted to since the enactment of the code of Criminal Procedure, 1898. 14. In view of the above anaylsis, it is clear that during adjudication, the adjudicating authority is required to first examine the witness in chief and also to form an opinion that having regard to the facts and circumstances of the case, the statements of the witness are admissible in evidence. Thereafter, the witness is offered to be cro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

bacco stands reiterated in the subsequent Final Order dated 29.04.2016, passed by this Tribunal in Alliance Alloys Pvt Ltd v CCE [Final Order No:343-347/2016-CHD dated 29.04.16] 9.15 Most authoritatively, perhaps, this position of law is now crystallized by the judgment dated 17.06.2016 of the Hon ble Punjab & Haryana High Court in Ambika International (supra). Paras 15 to 34 thereof are reproduced as under: 15. A plain reading of sub-section (1) of Section 9D of the Act makes it clear that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d decision clearly holds that by virtue of sub-section (2) of Section 9D, the provisions of sub-section (1) thereof would extend to adjudication proceedings as well. There can, therefore, be no doubt about the legal position that the procedure prescribed in sub-section (1) of Section 9D is required to be scrupulously followed, as much in adjudication proceedings as in criminal proceedings relating to prosecution. 17. As already noticed herein above, sub-section (1) of Section 9D sets out the cir .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he facts contained in any statement, recorded before a gazetted Central Excise Officer, has to be proved by evidence other than the statement itself. The evidentiary value of the statement, insofar as proving the truth of the contents thereof is concerned, is, therefore, completely lost, unless and until the case falls within the parameters of Section 9D(1). 18. The consequence would be that, in the absence of the circumstances specified in Section 9D(1), if the adjudicating authority relies on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Section 9D (1) refers to the following circumstances : i) when the person who made the statement is dead, ii) when the person who made the statement cannot be found, iii) when the person who made the statement is incapable of giving evidence, iv) when the person who made the statement is kept out of the way by the adverse party, and v) when the presence of the person who made the statement cannot be obtained without unreasonable delay or expense. 21. Once discretion, to be judicially exercised i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

also invited attention to an unreported short order of the Supreme Court in UOI and another vs. GTC India and others in SLP ( C) No. 2183/1994 dated 03/01/1995 wherein it was held that the order passed by the adjudicating authority under Section 9D of the Act could be challenged in writ proceedings as well. Therefore, it is clear that the adjudicating authority cannot invoke Section 9D(1)(a) of the Act without passing a reasoned and speaking order in that regard, which is amenable to challenge b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e case before the adjudicating authority, and ii) the adjudicating authority has, thereafter, to form the opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. 23. There is no justification for jettisoning this procedure, statutorily prescribed by plenary parliamentary legislation for admitting, into evidence, a statement recorded before the gazetted Central Excise officer, which does not suffer from the handicaps .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e officer, has every chance of having been recorded under coercion or compulsion. It is a matter of common knowledge that, on many occasions, the DRI/DGCEI resorts to compulsion in order to extract confessional statements. It is obviously in order to neutralize this possibility that, before admitting such a statement in evidence, clause (b) of Section 9D(1) mandates that the evidence of the witness has to be recorded before the adjudicating authority, as, in such an atmosphere, there would be no .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

a) of Section 9D(1) of the Act would apply. In view of this express stipulation in the Act, it is not open to any adjudicating authority to straightaway rely on the statement recorded during investigation/inquiry before the gazetted Central Excise officer, unless and until he can legitimately invoke clause (a) of Section 9D(1). In all other cases, if he wants to rely on the said statement as relevant, for proving the truth of the contents thereof, he has to first admit the statement in evidence .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ation has to precede re-examination. 27. It is only, therefore, (i) after the person whose statement has already been recorded before a gazetted Central Excise officer is examined as a witness before the adjudicating authority, and (ii) the adjudicating authority arrives at a conclusion, for reasons to be recorded in writing, that the statement deserves to be admitted in evidence, that the question of offering the witness to the assessee, for cross-examination, can arise. 28. Clearly, if this pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

.C.E. V Parmarth Iron Pvt Ltd, 2010 (250) ELT 514 (All), which, too, unequivocally expound the law thus: If the Revenue choose (sic chose?) not to examine any witnesses in adjudication, their statements cannot be considered as evidence. 30. That adjudicating authorities are bound by the general principles of evidence, stands affirmed in the judgement of the Supreme Court in C.C. V Bussa Overseas Properties Ltd, 2007(216) ELT 659 (SC), which upheld the decision of the Tribunal in Bussa Overseas P .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed by the said clause. That being so, it was not open to Respondent No.2 to rely on the said statements, without following the mandatory procedure contemplated by clause (b) of the said sub-section. The Orders-in-Original, dated 19/05/2016 and 01/06/2016, having been passed in blatant violation of the mandatory procedure prescribed by Section 9D of the Act, it has to be held that said Orders-in-Original stand vitiated thereby. 32. The said orders-in-Original, dated 19/05/2016 and 01/06/2016, pas .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e procedure contemplated by Section 9D of the Act, and the law laid down by various judicial authorities in this regard, including the principles of natural justice, in the following manner: (i) In the event that the Revenue intends to rely on any of the statements, recorded under Section 14 of the Act and referred to in the Show Cause Notices issued to Ambika and Jay Ambey, it would be incumbent on the Revenue to apply to Respondent No 2 to summon the makers of the said statements, so that the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ore Respondent No 2, would have to be eschewed from evidence, and it would not be permissible for Respondent No 2 to rely on the said evidence while adjudicating the matter. Neither, needless to say, would be open to the Revenue to rely on the said statements to support the case sought to be made out in the Show Cause Notice. (iv) Once examination-in-chief, of the makers of the statements, on whom the Revenue seeks to rely in adjudication proceedings, takes place, and a copy thereof is made avai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssee an opportunity to test the said evidence by cross-examining the makers of the said statements. If at all authority is required for this proposition, reference may be made to the decisions of the Hon'ble Supreme Court in Arya AbhushanBhandar v U.O.I., 2002(143)ELT 25 (SC), Swadeshi Polytex v Vollector, 2000 (122) ELT 641 (SC). 34. In the case of M/s Fine Aromatics CWP 12616 of 2016 and M/s Shiva Mint Industries CWP 12618 of 2016, identical to those which had been issued to Ambika and Shi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

16 In view of the above unequivocal expression of law as contained in a plethora of judicial authorities, the present appeal is allowed by setting aside the decision as communicated to the appellant by the impugned letter dated 18.03.2016, and the matter is remanded to the Principal Commissioner with a direction to adjudicate the Show Cause Notice strictly by complying with the mandate of Section 9D of the Act, in accordance with the directions contained in para 33 of the judgment of the High Co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

fore Respondent No 2. (ii) A copy of the said record of examination-in-chief, by the Revenue, of the makers of any of the statements on which the Revenue chooses to rely, would have to be made available to the assessee, i.e. to Ambika and Jay Ambey in this case. (iii) Statements recorded during investigation, under Section 14 of the Act, whose makers are not examined in chief before the adjudicating authority, i.e. before Respondent No 2, would have to be eschewed from evidence, and it would not .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version