Wrong classification of goods - Cigar or Cigarette - ...

Central Excise

August 5, 2019

Wrong classification of goods - Cigar or Cigarette - cross-examination of witnesses - it is incumbent on the adjudicating authority to cross examine the persons whose statements were recorded by the investigating agency, only thereafter such statements can be used for adjudication of the SCN - Since admittedly cross examination of 17 persons has refused, there is clear violation of principles of natural justice - impugned order set aside the remanded

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Wrong classification of goods - Cigar or Cigarette - ...

Central Excise

August 5, 2019

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