2018 (9) TMI 4

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..... the ground that these were not relied upon as documents and statements - It is settled law that the evidence of deposition of the witnesses must be subject to proof during the adjudication proceedings. It would be appropriate for the matter to be remanded back to the original adjudicating authority to comply with the request of the appellant for cross-examination - appeal allowed by way of rema .....

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..... in noticee in the present case, against whom the demand has been confirmed, is not in appeal and the present appellant merely contests the penalty imposed on him. 2. Learned Consultant submits that they had supplied the goods and that the invoices issued by them reflects the transaction. It is his contention that the allegations against the appellant is without any material evidence or corrobor .....

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