Non-Supply of DSA and Lack of Opportunity for Cross Examination Proves Gross Violation of Natural Justice Principles: CESTAT Sets Aside Order Demanding Excise Duty

By Yogitha S. Yogesh - On April 26, 2023 12:30 pm - 2 mins read

DSA - and - Lack - Cross - Examinations - Natural - Justice - Principles - CESTAT - Excise - Duty - TAXSCAN

In a recent judgement, the Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that non-supply of DSA and lack of opportunity for cross-examination proves a gross violation of the natural justice principles and set aside the order demanding excise duty. M/s Gopi Biri Factory challenged the Order-in-Appeal dated 19.06.2018…

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