Excise Appeal Rejected as Cross-Examination of Panchas & Co-Noticees Was Denied

Commissioner Vs Pareshbhai Ramabhai Amin (Gujarat High Court) Gujarat High Court considered an appeal challenging the judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, in Excise Appeal No. 10341 of 2015. The appellant, Commissioner of Central Excise, Customs & Service Tax, Vadodara, sought to set aside the tribunal’s order which had allowed the respondent’s appeal against the Order in Original dated September 30, 2014. The original order had imposed recovery of Central Excise duty of Rs. 4.32 crores, divided equally between the re...