Tangible evidences required for proving clandestine manufacture & not mere assumptions – HC

CA Urvashi Porwal Brief of the Case In the case of Flevel International V/S Commissioner Of Central Excise, it was held by Delhi High Court that the denial of an opportunity of cross-examination of a witness whose statements have been relied upon in the adjudication order would vitiate the order of adjudication. In the present case, the Court finds that despite a specific request made by the Appellant for cross-examination of the witnesses whose statements were recorded and were being relied upon by the Department, no serious attempts were made to secure their presence in the adjudication pr...