Commissioner Of Central Excise, ... vs M/S Parmarth Iron Pvt. Ltd. on 29 November, 2010
(vii) That appellants sought cross-examination of transporters, however, the learned Commissioner did not permit cross-examination of main witnesses i.e. Shri Om Prakash Sharma, Shri Mukesh Verma and Shri Arun Kumar B. Singh and authors of letter submitted by M/s. Delite Cargo Carriers and others, though he agreed and granted cross-examination of other witnesses, who were not important. As the entire case of non receipt of duty paid inputs is based on statements of transporters whose cross-examination was not given by the learned Commissioner contrary to the ratio of the judgment of Allahabad High Court in the case of CCE, Meerut vs. Parmarth Iron Pvt. Limited reported in [2010 (260) ELT 514 (All.)], therefore, the learned Commissioner could not have relied upon the statement of transporters to confirm the demand raised against the appellants. Further, it is well settled law that the learned Commissioner could not have relied upon the statement of Shri Pravin Jain who in the same proceedings is co-noticee in the absence of any corroborative evidence as held by Honble Supreme Court in the case of Mohte Sham Ismail reported in [2007 (220) ELT 3 (SC 7]