Witness relied upon by Central Excise Authorities not acceptable Evidence in absence of Cross-Examination: CESTAT [Read Order]
Witness relied upon by Central Excise Authorities not acceptable Evidence in absence of Cross-Examination rules CESTAT
By Kalyani B. Nair - On January 11, 2024 10:30 am - 2 mins read
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that witness relied upon by the central excise authorities not acceptable evidence in absence of cross-examination. Shortage of finished products and inputs on which cenvat credit had been availed were noticed during visit of officers of central excise which was regularized…
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