https://www.taxtmi.com/caselaws?id=780964 CESTAT (Allahabad) held that the recorded statements are admissible evidence but must be corroborated and the noticee must be permitted cross-examination; denial of cross-examination without reasons vitiates reliance on those statements. The Tribunal found no independent evidence proving non-receipt of inputs and rejected Revenue's reliance on presumptions. It also held extended limitation was not invokable given declared manufacture/clearances and ER-1 returns, agreeing with Commissioner (Appeals) that the demand was time-barred. Revenue's appeal was dismissed. en-us Tue, 15 Jul 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780964 CESTAT (Allahabad) held that the recorded statements are admissible evidence but must be corroborated and the noticee must be permitted cross-examination; denial of cross-examination without reasons vitiates reliance on those statements. The Tribunal found no independent evidence proving non-receipt of inputs and rejected Revenue's reliance on presumptions. It also held extended limitation was not invokable given declared manufacture/clearances and ER-1 returns, agreeing with Commissioner (Appeals) that the demand was time-barred. Revenue's appeal was dismissed. Case-Laws Central Excise Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780964