Reliance on the statement of the manager of the manufacturer for ...

Oral statements insufficient for duty demand without documentary evidence; lacks credibility u/s 9D. No substantial support for case.

June 2, 2023

Case Laws Central Excise AT

Reliance on the statement of the manager of the manufacturer for demand of duty - the presence of documentary evidences prevails over the oral statement which is not put to the test of examination and cross-examination as required under Section 9D. There is no evidence to support the case of the department. - AT

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Reliance on the statement of the manager of the manufacturer for ...

Oral statements insufficient for duty demand without documentary evidence; lacks credibility u/s 9D. No substantial support for case.

June 2, 2023

Case Laws Central Excise AT

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