Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

This is a case where entire quantification of demand is based on ...


Case Highlights Importance of Allowing Cross-Examination on Purchaser Statements for Demand Quantification.

July 26, 2018

Case Laws     Central Excise     AT

This is a case where entire quantification of demand is based on the statements of the purchaser the request for cross examination of the persons tendering the statements should have been allowed, in case the same is not allowed or possible, at least reasons thereof should have been recorded.

View Source

 


 

You may also like:

  1. Validity of reassessment order u/s 147 - Denial of Cross-Examination Opportunity - Reliance of statement of third party - The High Court noted that the petitioner did...

  2. The High Court addressed a case involving a violation of natural justice principles due to the rejection of the petitioner's request for cross-examination in a matter...

  3. The summary focuses on the rejection of cross-examination of DRI officers and a co-noticee by the competent authority. The main objective of cross-examination is to...

  4. Violation of principles of natural justice - opportunity for cross-examination. Evidentiary value of statements recorded u/s 14 of the Central Excise Act, 1944 cannot be...

  5. The case pertains to the allegation of clandestine manufacture and clearance of structural items/rolled products by the appellant. The revenue's case rested solely on...

  6. Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by...

  7. The AT rejected appellant's contention that denial of cross-examination of departmental officers violated natural justice principles. The tribunal distinguished between...

  8. Seeking cross-examination of two persons whose statements were relied upon while issuing the SCN - Cross-examination allowed - HC

  9. Clandestine removal demand based on electrical consumption was challenged. Average electricity consumption for certain periods was calculated. Cross-examination of...

  10. This case pertains to an alleged offense under FEMA involving bogus purported exports with inflated invoices to obtain export benefits, where the goods never reached the...

  11. HC quashed the authority's refusal to allow cross-examination of witnesses whose statements were used in show cause notice under CGST Act. The court emphasized that when...

  12. Denial of cross-examination process of witness - ACIT restricted cross examination process by denying the questions asked by the Petitioner during cross examination -...

  13. Relevancy of statements u/s 138B of Customs Act - Section 138B per se does not provide for any cross examination, as the provision deals with relevancy of statements in...

  14. Clandestine Removal - statements recorded by Revenue - The Commissioner has clearly ignored this findings and come to a difference conclusion. While doing so he is...

  15. Right of the accused for cross-examination of parties, whose statement has been relied upon - In the writ appeal, while acknowledging that cross-examination is a part of...

 

Quick Updates:Latest Updates