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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Clandestine removal - The denial of cross-examination tantamount ...


No Cross-Examination in Clandestine Removal Cases Violates Natural Justice and Due Process in Excise and Tax Disputes.

November 24, 2018

Case Laws     Central Excise     AT

Clandestine removal - The denial of cross-examination tantamount to violation of natural justice. The demand has wholly been raised, on the basis of the statements recorded. In such cases, the denial of cross-examination is fatal to the proceedings.

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