Cross Examination by Excise Dept required only for Confirmation of Demand based Solely on Witness Statements: Madras HC

The Madras High Court ruled that cross-examination by the Excise Department is necessary only when the demand is based solely on witness statements. In the case, the department had denied cross-examination, but the court held that such a right is essential if the demand relies entirely on testimonial evidence. The decision ensures that taxpayers can challenge the credibility of witnesses in such cases. It also emphasizes the importance of cross-examination as a fair trial right when substantial demands are made based on statements.