ASHWANI KUMAR MISHRA,J. - (1.) Claim of stock transfer of 800 tins of Deshi Ghee has been disbelieved by the Tribunal essentially relying upon the statement of driver of the truck, according to whom, it was downloaded at two different places at Delhi. A loose parcha was also relied upon as a corroborative piece of evidence.
(2.) Sri Piyush Agarwal, learned counsel for the applicant, submits that despite a specific prayer made, no opportunity of cross examination has been afforded to the assessee, and therefore such statement of driver could not be relied upon. It is also submitted that the loose parcha otherwise, could not form the basis for discarding claim of stock transfer which is backed by relevant documents/forms.
(3.) Learned Standing Counsel has not been able to demonstrate that any opportunity of cross examination was given to the assessee to confront the driver, whose statement is relied upon.;