Adjudicating Authority not under Whims of to Allow or Reject Request for Cross-Examination u/s 9D of Central Excise Act: CESTAT [Read Order]

Adjudicating Authority not under whims of to allow or reject request for cross-examination u/s 9D of Central Excise Act, rules CESTAT
Adjudicating Authority - Reject Request - Cross-Examination - Central Excise Act - CESTAT - taxscan

The Ahmedabad Bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the Adjudicating Authority is not empowered to act under whims of to allow or reject request for cross-examination under Section 9D of the Central Excise Act, 1944. The appeals are directed against the order whereby excise duty of…

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