2026-VIL-879-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Denial of cenvat credit based on statements of transporters without cross-examination – Violation of Natural justice - Whether cenvat credit can be denied to the appellant merely on the basis of uncross-examined statements of transporters when there is no other corroborative evidence on record to substantiate the allegation of non-receipt of raw materials – HELD - The allegations against the appellant is substantiated by the adjudicating authority on the basis of the statement of the owners/authorised persons of the vehicles. There is no other corroborative evidence available on record to substantiate the allegations of non-receipt of the raw material into the factory. Thus, the owners/authorised persons needs to be cross examined and in the absence of cross-examination, their statements cannot be relied upon - The principle of natural justice requires that when statements of witnesses form the sole basis of an adverse order against an assessee, the assessee must be given an opportunity to cross-examine such witnesses. The absence of cross-examination renders the statements unreliable and constitutes a serious breach of natural justice, thereby making the order a nullity - The impugned order is set aside and the matter is remanded back to the adjudicating authority with directions to allow cross-examination of the vehicle owners and authorised persons whose statements were relied upon and thereafter pass an appropriate order – The appeal is allowed by remand
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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