Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]
Under Section 9D of the Central Excise Act, statements used as evidence must be tested through cross-examination to establish their credibility. Since this process was not properly followed , the tribunal ruled that the retracted statements could not be relied upon to substantiate the excise duty demand.
By Varda Marakkar - On October 30, 2024 10:53 am - 2 mins read
In a recent ruling, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) of Kolkata held that statements retracted during cross-examination have no evidentiary value and cannot be relied upon for demanding excise duty. The assessee, M/s. Ramgarh Sponge Iron Private Limited, was alleged to be evading central excise duties amounting to Rs….
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