Principles of natural justice - The order-in-original relies ...

Case Laws Customs

June 21, 2019

Principles of natural justice - The order-in-original relies upon statements as evidence. The order does not record a finding that, any of the conditions specified u/s 138B(1) stands satisfied thereby making such statements relevant without cross-examination of such witness by the petitioner.

View Source

← Previous Next →

Principles of natural justice - The order-in-original relies ...

Case Laws Customs

June 21, 2019

You may also like:

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...

Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation...

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...

CENVAT Credit - Bogus firms - fraudulent Cenvat Credit passing chain to facilitate availment of Cenvat Credit without actual manufacture and supply of duty paid goods -...

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...

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

Violation of principle of natural justice - the impugned order dated 28th February, 2017 is set aside and remanded back to the Appellate Authority concerned on these two...

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

Held that assessment order without DIN but separately intimated to assessee is valid as per Supreme Court order. Approval of draft assessment order mentioned, no...

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

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 principle of natural justice - Relied upon documents by Revenue in the order-in-original were not provided to appellants - matter remanded back - AT

The interplay between Sections 129 and 130 of the CGST Act was analyzed. Section 129 applies when goods are in transit, while Section 130 allows confiscation and penalty...

Violation of principles of natural justice - the case of the department appears to be that office value is nothing but the value of the goods indicated in the transport...

Violation of principles of Natural Justice - Clandestine removal - relied upon documents were not supplied - the lapse on the part of the Revenue is a curable defect. In...

Quick Updates: