Placing reliance on statements unjustified as no opportunity for cross-examination granted

Messrs Growmore Ceramics Pvt. Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT Ahmedabad held that placing reliance on the statements unjustified as no opportunity to cross-examine is granted and even the test of Section 9D of Central Excise Act is not passed.

Facts- A case was booked against appellant for clandestine removal of goods based on certain documents recovered from the appellant and certain statements recorded by Revenue. Tribunal in its order dated 26.11.2007 noticed certain discrepancies in analysis of documents in the order in original. The Tribunal accepted the evidence produced by the appellant to a certain extent and remanded the matter for fresh adjudication.

However, the demand was confirmed ignoring the observations made by the Tribunal twice over.

Conclusion- Held that the observation of the Tribunal are final observations and it is not open to the Commissioner to deviate from the findings given in the order.

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