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TMI Blog2023 (10) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... en that it is not a choice of the Adjudicating Authority whether to grant cross-examination or otherwise. It is mandate of the statute that the witnesses have to be examined before their statements are relied upon against the assessee in any case. Therefore the Adjudicating Authority must grant cross-examination of the witnesses before passing fresh order. The impugned order set aside - appeal allowed by way of remand to the Commissioner for passing a fresh order that too preferably within a period of four months from the date of this order. - HON BLE MR. RAMESH NAIR , MEMBER ( JUDICIAL ) And HON BLE MR. C. L. MAHAR , MEMBER ( TECHNICAL ) ORDER RAMESH NAIR : This is a case of alleged fraudulent availment Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff and Shri Ramvilas P. Yadav, Shri Parag Kansara and authors of the RTO report dated 07.08.2008 made by the M/s Mardia Samyoung. They have doubted the accuracy, relevance, and truth of their (persons) statements. The facts and circumstances of this case is such that there is no need to give an opportunity to cross-examine the persons a mentioned above. They have given their statements voluntarily under Section 14 of Excise Act, 1944 which have never been retracted by them. Further, their statements are corroborative to the documentary evidences. No Tax evader will accept the statement of any person which is against him. It is also in the case of M/s Mardia Samyoung. The cross-examination of these persons has been asked by them without assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the statement is examined as a witness in the case before the Court and the Court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. (2) The provisions of sub-section (1) shall, so far as may be, apply in relation to any proceedings under this Act, other than a proceeding before a Court, as they apply in relation to a proceeding before a Court. From the above Section it is seen that it is not a choice of the Adjudicating Authority whether to grant cross-examination or otherwise. It is mandate of the statute that the witnesses have to be examined before their statements are relied upon against the assessee in any case. Therefore, in our con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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