2018 (3) TMI 402

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.... S.K. Mohanty The brief facts of the case are that the appellant is a dealer of excisable goods viz. M.S. bars, angles, channels, scrap ingots etc. The allegation against the appellant is that it had wrongly passed on Cenvat credit to its buyer, without supplying the Cenvatable goods. Upon initiation of show cause proceedings, the matter was adjudicated vide order dated 30.3.2012, wherein penal....

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....of penalty. He has relied on the judgement of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE, Kolkata-II - 2015 (324) ELT 641 (SC) and the judgement of Delhi High Court in the case of Basudev Garg Vs. CC - 2013 (294) ELT 353 (Del.), to state that statement against the assessee cannot be used without giving them opportunity of cross examining to the deponent. Thus, he prayed....