Demand cannot be confirmed by relying on third-party evidence not cross-examined


Last updated: 22 October 2021

Court :
CESTAT, Ahmedabad

Brief :
The Hon’ble Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad ("the CESTAT") in the case of M/s Meera Pipes Pvt. Ltd. v. C.C.E. and S.T., Ahmedabad [Excise Appeal No.10276 of 2019 decided on October 11, 2021] has held that the department cannot confirm a demand solely on the basis of third-party evidence without any opportunity being afforded to the manufacturer to cross-examine such evidence.

Citation :
Excise Appeal No.10276 of 2019 decided on October 11, 2021

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Bimal Jain
Published in Custom
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