9911796707
TMI Blog2017 (6) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... nation 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 issue afresh after allowing cross-e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant during the period May 2003 to April 2004 had wrongly availed credit of ₹ 40,99,008/- only on the basis of input invoices without receiving goods mentioned against those invoices in their factory premises. Accordingly, the assessee was issued with a show cause notice for recovery of the said inadmissible credit along with interest and penalty. On adjudication, the demand was confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. He submits that the witnesses, namely, S/Shri Inderjeet Singh, Authorised Signatory of M/s Satkar Tempo Transport Union; Kulwinder Singh, Partner of New Satkar Tempo Transport Union; Ashok Bandmal Bafna Broker of M/s ALPL; Arvind Ghewarchand Jain, Metal Broker and Ashok Parmer, Metal Broker, whose statements were relied upon in the show cause notice as well as by the adjudicating authority in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The authorities below had denied cross-examination of the said witness without any valid reason. Also, the statements of the said witnessed were relied and accepted by the adjudicating authority in confirming the proceeding against the Appellant. In these circumstances, I am of the view that the adjudicating authority ought to have allowed cross-examination of these witnesses and also should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Ashok Parmer, Metal Broker and affording reasonable opportunity of hearing to the Appellant. As far as practicable the denovo proceeding be completed within four months from the date of communication of this order and the Appellants are directed to cooperate without seeking unwarranted adjournments as they were handed over all the document on 21.01.2010. Appeals are disposed of as above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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