Cigarette Sticks not declared in IGM: CESTAT quashes Penalty as No Opportunity of Cross-Examination given

Majhar Muzaffar Hussain Sayed Vs C.C.-Mundra (CESTAT Ahmedabad) It is seen that all three notices have denied any knowledge of the transaction of presence of cigarettes in the containers. There is no specific primary evidence produced by revenue, except the statements, to establish that the notices were aware of the presence of cigarettes in the container. It was argued by Learned Counsel for Majhar Bhai that they had demanded the cross-examination of witnesses however the same was not allowed. Learned counsel argued that no reliance can be placed on the statements if cross-examination has not...