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M/S Andaman Timber Industries vs Commr.Of Central Excise,Kolkata-Ii on 2 September, 2015

21. The Hon'ble Supreme Court in the case of Andaman Timber Industries v. CCE (supra) held that when the assessment was made on 38 ITA NO. 259/MUM/2021 (A.Y: 2015-16) Shri Deepak Valji Karia the basis of the statements recorded from third parties and those statements were not provided nor cross examination was given to the assessee, the Assessment Order made based on those statements is bad in law.
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