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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

The correct stage for granting cross examination would be when ...

Central Excise

April 29, 2016

The correct stage for granting cross examination would be when the adjudicating authority records the evidence which can start only after the petitioners file their reply - HC

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  1. Demand of duty - cross examination - matter set aside and restored to adjudicating authority for de novo adjudication after permitting the cross objection - AT

  2. Violation of principles of natural justice - From the statutory provision of section 138 B, it is not the option for the Adjudicating Authority to allow or not to allow...

  3. Seeking cross-examination of two persons whose statements were relied upon while issuing the SCN - Cross-examination allowed - HC

  4. Clandestine removal - The cross examination of tempo driver was already allowed earlier and therefore there was no reason for the adjudicating authority to grant cross...

  5. Valuation - The appellant has specifically asked for cross examination of Chartered Engineers and the persons to whom the market survey was conducted but the cross...

  6. Wrong classification of goods - Cigar or Cigarette - cross-examination of witnesses - it is incumbent on the adjudicating authority to cross examine the persons whose...

  7. Benami Property Transaction - cross examination of witnesses - As in the absence of any provision of law as well as the compelling circumstances warranting the...

  8. Principles of natural justice - request for cross examination of panch-witnesses and of departmental officers has been rejected - the allegations of Show Cause Notice...

  9. Clandestine removal - copper wires - demand based on various statements - retraction of statements - The counsel of Appellant before the appropriate forum, himself had...

  10. Principles of Natural Justice - allegation of evasion of duty - The authorities have committed a serious error in not allowing the petitioner’s request for...

 

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