2019 (1) TMI 1956

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..... e request of the appellant, some of the witnesses were cross examined, however, majority of witnesses were not cross examined. In such situation, the adjudication of the SCN without cross examination does not appear to be proper. Therefore, matter needs to be re-considered as a whole after conducting the cross examination of all witnesses. Needless to say that the commissioner is not prevented fro .....

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..... ent is that M/s Taha Wires Pvt. Ltd availed the cenvat credit without receipt of inputs, accordingly, after detailed investigation, the demand was confirmed in respect of the cenvat credit on non receipt of inputs. 2. Sh. W. Christian Ld. Counsel appearing on behalf of the appellant submits that the entire case is mainly based on various statements and other evidences. He submits that the appel .....

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..... quest of the appellant, some of the witnesses were cross examined, however, majority of witnesses were not cross examined. In such situation, the adjudication of the SCN without cross examination does not appear to be proper. Therefore, matter needs to be re-considered as a whole after conducting the cross examination of all witnesses. Needless to say that the commissioner is not prevented from ad .....

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