Cross Examination

Statements Retracted - Cross Examination - No Evidentiary Value - Relied Upon to Demand Duty - CESTAT - TAXSCAN
Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]
October 30, 2024
CESTAT Mumbai - Panch witnesses - Excise Act penalty - cross examination - Evidence from Panch Witnesses - TAXSCAN
Evidence from Panch Witnesses without Allowing Cross Examination is not valid: CESTAT sets aside Penalty under Excise Act [Read Order]
January 21, 2024
No Mens Rea - Tax matters - Non-compliance - Statutory Provisions -CESTAT - Seizure - Unaccounted Gutka-TAXSCAN
No Mens Rea in Tax matters as Non-compliance with Statutory Provisions is Sufficient: CESTAT confirms Seizure of Unaccounted Gutka [Read Order]
December 21, 2023
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