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 Sulphat

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