Court held that when the statement is not used against the assessee, right of cross examination is not required to be given. Addition is made on the basis of the other evidence. Court also held non furnishing of vital documents on which the department relied on is not made available is violative of natural justice. Matter remanded.
CIT of CE & Cust. v. Twenty first century wire Rods Ltd. (2019) (28) G. S. T. L 10 (Bom.)(HC)
Natural Justice-Right of cross examination is not required to be granted when the statement is not used against the assessee and matter is decided on other evidence-Non furnishing of the documents on which the reliance is being made, principle of natural justice is violated-Matter remanded.