2017 (9) TMI 220

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....by the registered dealers were not the same on which the Central Excise duty was originally paid. 2. Ld. Counsel for the appellant argued that on being pointed out they had immediately reversed the Cenvat Credit. Ld. Counsel argued that they had sought cross examination of the registered dealers and their agent on the strength of whose statement demand has been confirmed. For this purpose, he relied on the decision of the Hon'ble Apex Court in the case of Andaman Timber Industries - 2015 (324) ELT 641 (SC). He further argued that the Revenue had alleged that the price on which the dealer, goods sold to them was less than the price at which the dealer purchased the goods. Ld. Counsel argued that this is possible that the dealer can create....

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....dealer at a price which is upto 20% less than the price at which the dealer purchased the same. The defence of the appellants is that it is possible that different lots can be sold from the same purchased consignment at different prices. It is seen that in many invoices, almost entire lots purchased by the dealer has been sold to the appellants at a discounted price. 5.1 It is further seen that the quality and description of the goods have been admitted to be different in the statement given by the Director of the company. The said statement has not been retracted. In these circumstances, even without relying upon the statement of the dealer and their agents, charges are proved against the appellants and thus statement of dealers and age....

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....Considering these evidences available in record, we hold that the denial of cross-examination of the authors of the private records has not caused any prejudice to the appellants. In fact none of the statements recorded have been retracted or disputed. In such a scenario, when the fact is not disputed, cross-examination of the party is not necessary. The Hon'ble Apex Court in the case of Kanungo Company - 1983 (13) E.L.T. 1486 (S.C.) and the Hon'ble High Court of Andhra Pradesh in the case of Shalini Steels Pvt. Ltd. [supra] have held that there is no absolute right for cross examination and : if sufficient corroborative evidences exist, cross-examination of the deponent of the statement is not necessary. In view of the above we hold that t....