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TMI Blog2017 (6) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... ought to have allowed cross-examination of these witnesses - it has been held in a series of cases including in the case of Andaman Timber Industries Vs. C.C.E., Kolkata II [2015 (10) TMI 442 - SUPREME COURT] that the statement of the persons relied upon in confirming the demand be allowed to be cross-examined - appeals are allowed by way of remand to the adjudicating authority for deciding the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been availing CENVAT credit on their inputs and utilized the same for payment of duty on the clearance of their manufactured final products. On the basis of intelligence collected by the officers of DGCEI, Vapi, it was alleged that the appellant during the period December 2004 to April 2005 had wrongly availed credit of ₹ 11,15,624/- only on the basis of input invoices without receiving the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned persons of Angadias M/s P. Rambhai Mohandas and Patel Kanubhai Kantilal; Shroff Shri Uttamchand Sumermal Salecha, Kantilal Munilal Solanki and shri Venugopal Tewari; Navneet Agarwal, Director of M/s AIPL, whose statements were relied upon in the show cause notice as well as by the adjudicating authority in confirming the demand, should be allowed to be cross-examined. In support, he has refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a series of cases including in the case of Andaman Timber Industries Vs. C.C.E., Kolkatta II - 2015 (324) ELT 641 (SC) that the statement of the persons relied upon in confirming the demand be allowed to be cross-examined. In the result, the impugned order is set aside and the appeals are allowed by way of remand to the adjudicating authority for deciding the issue afresh after allowing cros ..... X X X X Extracts X X X X X X X X Extracts X X X X
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