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![Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Statements-Retracted-Cross-Examination-No-Evidentiary-Value-Relied-Upon-to-Demand-Duty-CESTAT-TAXSCAN.jpg "Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]")
Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]
In a recent ruling, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) of Kolkata held that statements retracted during...
![Evidence from Panch Witnesses without Allowing Cross Examination is not valid: CESTAT sets aside Penalty under Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Mumbai-Panch-witnesses-Excise-Act-penalty-cross-examination-Evidence-from-Panch-Witnesses-TAXSCAN.jpg "Evidence from Panch Witnesses without Allowing Cross Examination is not valid: CESTAT sets aside Penalty under Excise Act [Read Order]")
![No Mens Rea in Tax matters as Non-compliance with Statutory Provisions is Sufficient: CESTAT confirms Seizure of Unaccounted Gutka [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Mens-Rea-Tax-matters-Non-compliance-Statutory-Provisions-CESTAT-Seizure-Unaccounted-Gutka-TAXSCAN.jpg "No Mens Rea in Tax matters as Non-compliance with Statutory Provisions is Sufficient: CESTAT confirms Seizure of Unaccounted Gutka [Read Order]")
![No Addition can Sustain Unless Opportunity of Cross Examination given to Assessee when Addition Based on Third Party Statement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Sustain-Cross-Examination-Assessee-Addition-Third-Party-Statement-ITAT-taxscan.jpg "No Addition can Sustain Unless Opportunity of Cross Examination given to Assessee when Addition Based on Third Party Statement: ITAT [Read Order]")
![No Opportunity of Cross Examination given: ITAT quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Cross-Examination-ITAT-Assessment-Order-taxscan.jpg "No Opportunity of Cross Examination given: ITAT quashes Assessment Order [Read Order]")
Statement u/s 14 of Central Excise Act, 1944 has no Evidentiary Value without Cross Examination: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the statement made under section 14 of the Central Excise Act, 1944 becomes admissible evidence,...
![Statement u/s 14 of Central Excise Act, 1944 has no Evidentiary Value without Cross Examination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Statement-Central-Excise-Act-1944-Evidentiary-Value-Cross-Examination-CESTAT-Taxscan.jpeg "Statement u/s 14 of Central Excise Act, 1944 has no Evidentiary Value without Cross Examination: CESTAT [Read Order]")
![ITAT allows Deduction u/s 35(1)(ii) on Account of Donation [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/ITAT-account-of-donation-Taxscan.jpg "ITAT allows Deduction u/s 35(1)(ii) on Account of Donation [Read Order]")
License of Customs Broker can’t be revoked without granting an opportunity for Cross-Examination: CESTAT [Read Order]
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the license of Customs Broker can not be revoked without granting an opportunity for Cross-Examination. The appellant, M/s...
![License of Customs Broker can’t be revoked without granting an opportunity for Cross-Examination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/License-of-Customs-Broker-Cross-Examination-CESTAT-Taxscan.jpg "License of Customs Broker can’t be revoked without granting an opportunity for Cross-Examination: CESTAT [Read Order]")