Tribunal Remands Case for Cross-Examination & Adjudication, Waives Pre-Deposit

The Tribunal remanded the case for allowing cross-examination and further adjudication after waiving the pre-deposit, as the case relied on statements of absent individuals. The appeals and stay applications were disposed of accordingly.

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Issues: Application for waiver of pre-deposit and stay of recovery of duty and penalty based on third party statements and records.

In this case, the officers of Directorate General of Central Excise Intelligence conducted a search at the premises of a company, leading to the recovery of documents indicating the receipt of goods without payment of duty. Statements of individuals associated with the company were recorded, admitting to the receipt of goods without duty payment. However, a director of another company denied supplying the goods. The applicants sought cross-examination of the individuals whose statements formed the basis of the case but they did not appear. The Revenue argued that records showed the applicant as a supplier of the goods, indicating clandestine removal. The Tribunal noted the denial of supply by the director and the lack of cross-examination opportunity. As the case relied on the statements of absent individuals, the Tribunal remanded the case for allowing cross-examination and further adjudication after waiving the pre-deposit. The appeals and stay applications were disposed of accordingly.

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