Excise & Customs : Where assessee had sought cross-examination of witnesses whose statements had been relied upon by revenue to confirm demand and adjudicating authority proceeded with adjudication without any decision on said request, adjudication order was violative of principles of natural justice
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[2014] 51 taxmann.com 228 (Ahmedabad - CESTAT)
CESTAT, AHMEDABAD BENCH
Krishna Knitwear Technologies Ltd.
v.
Commissioner of Central Excise, Vapi*
M.V. RAVINDRAN, JUDICIAL MEMBER
AND H.K. THAKUR, TECHNICAL MEMBER
ORDER NOS. A/11635-11638/2014
APPLICATION NO. E/EXTN/13776/2014
APPEAL NOS. E/1088 - 1090 & 1113/2011-DB
SEPTEMBER 17, 2014
Section 11A, read with sections 9D and 33A of the Central Excise Act, 1944, section 73 of the Finance Act, 1994 and sections 28 and 138B of the Customs Act, 1962 - Recovery - Of duty or tax not levied/paid or short-levied/paid or erroneously refunded - Adjudication of Demand - Assessee sought cross-examination of witnesses whose statements had been relied upon by revenue to confirm demand - Adjudicating authority proceeded with adjudication without any discussion on said request of assessee - HELD : Adjudicating authority had not followed principles of natural justice, as while recording that assessee had requested for cross-examination, there was no decision taken by adjudicating authority on whether to grant or deny cross-examination - Hence, matter was remanded back to adjudicating authority to consider request of cross-examination [Paras 5 to 8] [In favour of assessee]
Section 11A, read with section 33A of the Central Excise Act, 1944, section 73 of the Finance Act, 1994 and section 28 of the Customs Act, 1962 - Recovery - Of duty or tax not levied/paid or short-levied/paid or erroneously refunded - Scope of show-cause Notice - Adjudicating authority should restrict his findings to show cause notice and allegations/evidences made in show cause notice which has been issued to assessee [Para 9] [In favour of assessee]
■■■
[2014] 51 taxmann.com 228 (Ahmedabad - CESTAT)
CESTAT, AHMEDABAD BENCH
Krishna Knitwear Technologies Ltd.
v.
Commissioner of Central Excise, Vapi*
M.V. RAVINDRAN, JUDICIAL MEMBER
AND H.K. THAKUR, TECHNICAL MEMBER
ORDER NOS. A/11635-11638/2014
APPLICATION NO. E/EXTN/13776/2014
APPEAL NOS. E/1088 - 1090 & 1113/2011-DB
SEPTEMBER 17, 2014
Section 11A, read with sections 9D and 33A of the Central Excise Act, 1944, section 73 of the Finance Act, 1994 and sections 28 and 138B of the Customs Act, 1962 - Recovery - Of duty or tax not levied/paid or short-levied/paid or erroneously refunded - Adjudication of Demand - Assessee sought cross-examination of witnesses whose statements had been relied upon by revenue to confirm demand - Adjudicating authority proceeded with adjudication without any discussion on said request of assessee - HELD : Adjudicating authority had not followed principles of natural justice, as while recording that assessee had requested for cross-examination, there was no decision taken by adjudicating authority on whether to grant or deny cross-examination - Hence, matter was remanded back to adjudicating authority to consider request of cross-examination [Paras 5 to 8] [In favour of assessee]
Section 11A, read with section 33A of the Central Excise Act, 1944, section 73 of the Finance Act, 1994 and section 28 of the Customs Act, 1962 - Recovery - Of duty or tax not levied/paid or short-levied/paid or erroneously refunded - Scope of show-cause Notice - Adjudicating authority should restrict his findings to show cause notice and allegations/evidences made in show cause notice which has been issued to assessee [Para 9] [In favour of assessee]
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