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TMI Blog2017 (8) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... whom the said statements are used, denied those statements, it is obligatory on the part of the adjudicating authority to conduct cross examination in terms of Section 9(d) of the Central Excise Act, 1944. Even if the cross examination is not asked for, and adjudicating authority wants to rely upon the 3rd party statements, then also the said statements cannot be used unless witnesses who have given statements are cross examined - In view of this statutory provision, the adjudicating authority must have allowed the cross examination of the witnesses which he failed to do so - in the present case the adjudicating authority has not followed the principles of natural justice therefore matter needs to be remanded to the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vention of any of the provision of law, hence their credit is legal and correct. He submits that neither any incriminating documents nor any confessional statements exist against the appellants. The appellant right from replying the show cause notice and also before the Commissioner(Appeals) requested for cross examination of various witness whose statements were recorded. However cross examination was not granted by the adjudicating authority and the request for cross examination was also not considered by the Commissioner(Appeals) therefore there is grave violation of principles of natural justice. In the matter of appeal filed by M/s Star Metal & Tubes Corporation, Shri. Pai, Ld. Counsel submitted that they are neither involved in the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that entire case was made out on the basis of mainly statements of various persons who are not related to the appellants but they are either representative of M/s. AIPL, broker, Ocroi Agent etc. As regard the statements given by the appellant's partner, he has categorically stated that they have received input under cover of the invoices on which they have taken credit. In these circumstances the request of the appellant for cross examination of the witnesses should have been considered and the cross examination should have been allowed. When the statements of 3rd party are relied upon by the adjudicating authority and if the person against whom the said statements are used, denied those statements, it is obligatory on the par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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