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

Advertisement 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 same in the Daily Stock Account. The Department alleged that the noticee had cleared 1,41,000 sticks of biris...