When the Department s case against an assessee is mainly based ...

Cross-examination required when Department's allegations rely on uncorroborated, contradictory statements to prove duty evasion charges.

April 27, 2015

Case Laws Central Excise AT

When the Department s case against an assessee is mainly based on statements given by some persons and those statements are not corroborated by some other independent evidence, and contradict each other, for using those statements, against the assessee for proving the charge of duty evasion against their, their cross examination would be necessary. - AT

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When the Department s case against an assessee is mainly based ...

Cross-examination required when Department's allegations rely on uncorroborated, contradictory statements to prove duty evasion charges.

April 27, 2015

Case Laws Central Excise AT

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