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Modvat cannot be denied only the basis of statement recorded without providing assessee opportunity to cross examine evidences
Case Law Details
- Case Name
- SM Energy Teknik & Electronics Ltd. and Shri Manohar Naik Vs CCE & ST (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Brief facts of the case:
M/s SM Energy Teknik & Electronics Ltd (Appellant No.1) was engaged in the manufacture of Industrial Machineries, classifiable under Chapter 84 of the Schedule to the Central Excise Tariff Act, 1985. On 12.04.1999, the office premises of the Appellant were searched by Central Excise officers. They also searched the office premises of two registered dealers viz. M/s Prakash Steelage Ltd and M/s Prakash Steel, both located at Mumbai. The said officers seized several records and documents of the Appellant and also recorded the statements of appellants, the said dealer...
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