Denying cross examination of witnesses and non-supplying of records renders proceeding untenable

Gopi Biri Factory Vs Commissioner of CGST & Excise, Siliguri (CESTAT Kolkata)

CESTAT Kolkata held that denial of cross examination of witnesses and non-supply of relevant records is clear violation of principle of natural justice and accordingly impugned order is unsustainable.

Facts- The appellants were issued a show-cause cum demand notice for manufacture and storage of 20,13,500 sticks of biris found in excess as on 2nd September, 2009 without accounting for the sam

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