H K Impex Prviate Limited vs Surat-I on 25 February, 2022
(b) GTC Industries Ltd v CCE- 2006 (198) ELT 121 upheld by Supreme
Court in CCE v GTC Industries Ltd- 2015 (324) ELT 236 (SC)
4.10 It is also a settled law that the persons whose statements have
been relied upon in the SCN if they are not produced for cross
examination no reliance can be placed on their statements as laid down in
the following judgments :