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.
Statements Retracted - Cross Examination - No Evidentiary Value - Relied Upon to Demand Duty - CESTAT - TAXSCAN

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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