Clandestine removal - cross-examination of persons whose ...

Case Laws Central Excise

November 6, 2018

Clandestine removal - cross-examination of persons whose statements were relied upon - As per Section 9D, the provisions are clear that, before relying on the statement of witness, it is essential on the part of the Adjudicating Authority to first examine the witness and then only such statement can be relied upon.

View Source

← Previous Next →

Clandestine removal - cross-examination of persons whose ...

Case Laws Central Excise

November 6, 2018

You may also like:

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

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

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...

Clandestine Removal - As per the provisions of section 9D it is clear that during adjudication, the adjudicating authority is required to first examine the witness in...

Clandestine Removal - threshold limit of SSI Exemption - third party evidences reliable or not - It is settled that statements of dealers and transporters and the...

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...

Regulation 17 of CBLR, 2018 prescribes procedure for revoking license or imposing penalty. Department relied upon statements of witnesses. Right of cross-examination...

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

Valuation of imported goods - suppression and misdeclaration of import price of goods - The documents /data retrieved from the hard disc/pen drive, in absence of the...

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

Clandestine removal of excisable goods alleged based on statements recorded from partners, employees, and buyers. Section 9D of Central Excise Act mandates...

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...

Levy of penalty u/r 26 on the Director of the company - Allegation of Clandestine removal of goods - The Tribunal observed that the statement of an employee, admitting...

Wrong classification of goods - Cigar or Cigarette - cross-examination of witnesses - it is incumbent on the adjudicating authority to cross examine the persons whose...

Central Excise demands cannot be sustained solely based on confessional statements without corroborative documentary evidence. Retracted affidavits cannot be relied upon...

Quick Updates: