https://www.taxtmi.com/caselaws?id=273210 Cross-examination of a material witness is required where the Revenue relies on that witness's investigation statement as the foundation of adjudication. The statutory procedure governing admission of the statement must be followed; denial of an opportunity to test central evidence vitiates the demand and consequential penalty, requiring limited remand for reconsideration. Separately, the rule position applicable during the relevant period did not permit imposition of penalty on an individual in the manner adopted under Rule 26 of the CENVAT Credit Rules, 2004. The individual's penalty was therefore unsustainable and annulled. en-us Fri, 04 Aug 2017 00:00:00 +0530 Mon, 11 Jun 2018 21:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273210 Cross-examination of a material witness is required where the Revenue relies on that witness's investigation statement as the foundation of adjudication. The statutory procedure governing admission of the statement must be followed; denial of an opportunity to test central evidence vitiates the demand and consequential penalty, requiring limited remand for reconsideration. Separately, the rule position applicable during the relevant period did not permit imposition of penalty on an individual in the manner adopted under Rule 26 of the CENVAT Credit Rules, 2004. The individual's penalty was therefore unsustainable and annulled. Case-Laws Central Excise Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273210