Case Law Details
Rajputana Stainless Limited Vs Union of India (Gujarat High Court)
Facts- A notice alleging clandestine manufacture and clearance of finished goods during the period from 2012-13 to 2015-16 based on various statements recorded under section 14 of Central Excise Act. It included the statement of buyers and some of those buyers denied of having received any goods without invoices which according to the petitioner since favored them, the statements have not been relied upon.
Conclusion- While holding in principle that it is the right of the parties to make a request for the defence witnesses of even those witnesses who have been dropped out by the Revenue, the request, in the instant case, was not of examining them as defence witnesses till the learned counsel stepped in, but, of cross-examining them without examining them as defence witnesses and that simply is impermissible and hence, the order impugned cannot be interfered with.
Remand the matter back to the authority who passed the order-in-original to hear it from the stage where it was when they approached this Court. Let the petitioner cooperate.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
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