Clandestine removal allegation based on certain statements untenable as cross-examination denied

Manoj Maheshwari Vs Commissioner of Central Excise (CESTAT Mumbai) CESTAT Mumbai held that witnesses relied upon by the central excise authorities are not acceptable evidence in the absence of cross-examination that was denied. Hence, matter alleging clandestine removal mainly resting upon certain statements is remanded back to enable cross-examination. Facts- Shortage of finished products and inputs on which CENVAT credit had been availed were noticed during visit of officers of central excise which was regularized promptly by discharge of differential duty and reversal of credit. That was al...