https://www.taxtmi.com/caselaws?id=254278 Statements recorded during inquiry under the Central Excise Act cannot be relied on as substantive evidence in adjudication unless the statutory conditions for their use are satisfied and the affected party is given a fair chance to test them by cross-examination. Where the assessee seeks cross-examination of alleged job workers and files defence affidavits to rebut clandestine manufacture allegations, the adjudicating authority must examine the evidentiary requirements before confirming the demand. Rejection of defence evidence on an unsustainable delay ground, coupled with denial of cross-examination, leaves the evidentiary basis incomplete and vitiates the adjudication. The matter must be remanded for fresh decision after cross-examination and consideration of defence evidence. en-us Tue, 22 Jul 2014 00:00:00 +0530 Mon, 09 May 2016 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254278 Statements recorded during inquiry under the Central Excise Act cannot be relied on as substantive evidence in adjudication unless the statutory conditions for their use are satisfied and the affected party is given a fair chance to test them by cross-examination. Where the assessee seeks cross-examination of alleged job workers and files defence affidavits to rebut clandestine manufacture allegations, the adjudicating authority must examine the evidentiary requirements before confirming the demand. Rejection of defence evidence on an unsustainable delay ground, coupled with denial of cross-examination, leaves the evidentiary basis incomplete and vitiates the adjudication. The matter must be remanded for fresh decision after cross-examination and consideration of defence evidence. Case-Laws Central Excise Tue, 22 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254278