Demand based on the statement which was not allowed to be cross-examined is unjustified

Commissioner of Central Goods And Service Tax Excise & Customs Vs Mittal Pigments Pvt Ltd (CESTAT Delhi) CESTAT Delhi held that demand solely on the basis of the statement of the person who was not allowed to be cross-examined by the appellant is unjustified. Facts- M/s. Mittal Pigments Pvt. Ltd.is engaged in the manufacture of various excisable products viz. Lead & Alloy Ingot, Lead Chloride, Lead Acetate, Zinc Oxide, Zinc Alloy, Zinc Ingot, Tri Basic Lead Sulphate (TBLS), Litharge (Lead Oxide), Red Lead, Grey Oxide, Antimony Tri Oxide Antimony Triacetate, Antimony Metal, Ferrous Sulp...