https://www.taxtmi.com/caselaws?id=409840 CESTAT Kolkata AT held that a Central Excise demand and related penalties could not be sustained when they rested solely on third-party statements without independent corroboration of non-receipt of goods. The assessee had repeatedly sought cross-examination of the manufacturers and dealers whose statements were relied upon, and refusal of that request was found unsustainable because adverse findings cannot be based on untested evidence when a fair opportunity to challenge credibility is denied. The denial of cross-examination rendered the statements unreliable for confirming the demand, and the appeals succeeded. en-us Thu, 15 Jul 2021 00:00:00 +0530 Fri, 05 Aug 2022 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409840 CESTAT Kolkata AT held that a Central Excise demand and related penalties could not be sustained when they rested solely on third-party statements without independent corroboration of non-receipt of goods. The assessee had repeatedly sought cross-examination of the manufacturers and dealers whose statements were relied upon, and refusal of that request was found unsustainable because adverse findings cannot be based on untested evidence when a fair opportunity to challenge credibility is denied. The denial of cross-examination rendered the statements unreliable for confirming the demand, and the appeals succeeded. Case-Laws Central Excise Thu, 15 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409840