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TMI Blog2019 (10) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to enable the appellant to cross-examine them. The correctness of their statements can only be tested if the same is processed through cross-examination by the appellant who are affected by it. It seems that none of the authority below has made any serious efforts to secure their presence. It is no doubt true that the non-affording of opportunity of cross-examination of Bhavik Sashikant Thakkar-proprietor of M/s. SBI and its accountant Naeem Shaikh has resulted in contravention of the principles of natural justice in the facts of the present case - the impugned order needs to be set aside and the matter is remanded to the adjudicating authority for denovo adjudication after affording of opportunity of cross-examination of Bhavik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ingots from MS scrap which they procured from various suppliers and M/s SBI is one of the suppliers of the Appellant. As per the department, the Appellant herein is one of the manufacturers who had availed inadmissible Cenvat credit on the basis of invoices issued by M/s. SBI without physical receipt of duty paid goods on which Central Excise duty was paid by the original manufacturers/importers. Whereas it is the case of the Appellant that the transaction on their part with M/s. SBI was bonafide and that it was not within their control to verify the records of the supplier and to affirm whether the goods on which credit was availed was duty paid or not. Learned counsel for the appellants submits that before the adjudicating authority they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eized by them from the premises of M/s. SBI as well as the statements of Bhavik Sashikant Thakkar-proprietor of M/s. SBI and its accountant Naeem Shaikh. From the record of the case it is clear that no summons were issued to Bhavik Sashikant Thakkar and Naeem Shaikh in order to secure their presence in order to enable the appellant to cross-examine them. The correctness of their statements can only be tested if the same is processed through cross-examination by the appellant who are affected by it. It seems that none of the authority below has made any serious efforts to secure their presence. In a similar matter, a coordinate bench of the Tribunal in the matter of Shri Ajay Kumar Gupta, Partner anr. Vs. CCE, Ghaziabad; [2018 SCC Online ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the appellant is free to submit any additional evidence they would like to rely upon before the original authority. With above directions by setting aside the impugned order the matter is remanded to the original authority. Appeals are allowed by way of remand. 4. It is no doubt true that the non-affording of opportunity of cross-examination of Bhavik Sashikant Thakkar-proprietor of M/s. SBI and its accountant Naeem Shaikh has resulted in contravention of the principles of natural justice in the facts of the present case. In view of the foregoing discussions, I am convinced that the impugned order needs to be set aside and the matter is remanded to the adjudicating authority for denovo adjudication after affording of o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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