TMI Blog2017 (1) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... enable in law - the appellant should be given a fair chance for cross examination of the said witness namely, Shri Mahesh Gupta, Authorised Signatory of the Transport Company in the interest of justice - matter on remand - appeal allowed by way of remand. - E/13597-13598/2013 - A/11771-11772/2016 - Dated:- 7-12-2016 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri S. J. Vyas, Advocate For Respondent (s): Shri Sameer Chitkara, Authorised Representative Per: Dr. D.M. Misra Heard both sides. 2. These appeals are filed against OIA No. SRP-150-151-DMN-2013-14 dated 01/08/2013 passed by the Commissioner (Appeals) of Central Excise, Customs Service Tax, Daman. 3. Briefly stated that the facts of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the scrutiny of law, inasmuch as, in case of other consignments from the same input supplier, the department has not raised any objection. Further, it is his argument that no investigation was carried out either at the job worker s end nor with the supplier of inputs. He has vehemently argued that in view of the settled principle of law, denial of cross examination of witnesses by the authorities below in passing the order, goes to the very root of the matter and accordingly untenable in law. In support, he referred to the decisions of the Hon ble Gujarat High Court in the case of Mulchand M. Zaveri vs. Union of India 2016 (339) E.L.T. 364 (Guj.) and Manic Chemicals Pvt. Ltd. Vs. Union of India 2016 (334) E.L.T. 302 (Guj.). 5. Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by the appellant but credit was taken only on the basis of the invoices. In other words, it is a paper transaction only. The grievance of the appellant, on the other hand is that even though the statement of Shri Arun Kumar Singh has been relied upon by the adjudicating authority as well as the first appellate authority, the cross- examination of the said witness was denied to them. I find force in the contention of the Ld. Advocate for the appellant in view of the principle of law laid down in this regard in the aforesaid judgements of Hon ble Gujarat High Court in the case of Shri Mulchand M. Zaveri (supra) and M/s Manic Chemicals Pvt. Ltd. (supra). Therefore, I am of the opinion that the appellant should be given a fair chance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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