2015 (10) TMI 1526

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....as and Mr. P.M. Saleem, JJ. For The Appellant : Shri J.C. Patel and Shri K.I. Vyas, Advocates For The Respondent : Shri K. Sivakumar, Authorised Representative Per : Mr. P.K. Das; The relevant facts of the case, in brief, are that the appellant was a 100% EOU, engaged in the manufacture of Processed/dyed and printed fabrics, Sarees, Dress Material, Made-ups, Knitted fabrics etc. On 23.....

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....e Central Excise officers recorded statements of two other processors to corroborate the statement of the Director on the consumption of chemicals. The said two processors confirmed the consumption of chemicals as stated by the Director of the appellant. 3. A show cause notice dated 08.12.2005 was issued proposing demand of duty alongwith interest for the period January 2001 to August 2001 on t....

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....ross-examination of two processors, whose statements were relied upon but no opportunity of cross-examination was allowed. He submits that the actual consumption of the chemicals as per the registers maintained by the appellant were as under:- Sr. No. Description of imported raw material Total quantity consumed per meter   1 Acrylamide 0.004 Kgs 2 Citric Acid 0.0....

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....of the Director of the Company and the statements of other two processors. It is seen that the appellants requested for cross-examination of the two processors which was denied. The Hon'ble Delhi High Court in the case of Vasudev Garg vs. Commissioner of Customs - 2013 (294) ELT 353 (Del.) held that statement against the assessee cannot be used, without giving them opportunity of cross-examini....