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Documents citing Commissioner Of Central Excise, ... vs M/S K. G. Pan Products Pvt. Ltd on 17 January, 2018

Shubham Chemicals &Amp Solvents Ltd vs New Delhi(Icd Tkd) on 17 December, 2020

26. The Allahabad High Court in Commissioner of Central Excise v/s Kurele Pan Products Pvt. Ltd.16, while dealing with an excise matter, held that if the authority wants to rely upon the statement of any witness, it is necessary to provide an opportunity to cross-examine the witness and failure to provide such an opportunity results in denial of the principles of natural justice. Cross-examination was held to be a valuable right of the noticee. The relevant portion of the judgment is reproduced below:-
Custom, Excise & Service Tax Tribunal Cites 31 - Cited by 0 - D Gupta - Full Document

Rajputana Steel Ltd vs Vadodara-Ii on 17 March, 2022

and Commissioner v. Kurle Pan Products Pvt. Ltd. - 2014 (307) E.L.T. 42 (All.), the assessee is required to be afforded the opportunity of cross- examination of persons whose statements have been relied by the Department for confirmation of demand. Here Learned Adjudicating authority failed to do so. It is now well settled law that cross-examination of the persons whose statements are relied upon by the Revenue should be extended to the assessee and in the absence of such cross-examination, the statements of such persons cannot be relied upon as evidence. We also find that the Hon'ble Chhattisgarh High Court in the matter of HI TECH ABRASIVES LTD. Versus COMMISSIONER OF C. EX. & CUS., RAIPUR 2018 (362) E.L.T. 961 (Chhattisgarh) held as under :
Custom, Excise & Service Tax Tribunal Cites 37 - Cited by 0 - Full Document
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