https://www.taxtmi.com/caselaws?id=106348 Denial of deemed Modvat credit, together with duty demand and penalty, could not be sustained because the adjudication record lacked clear findings on the suppliers' duty liability, the duty actually paid, and any identifiable shortfall forming the basis of the demand. The common, uniform treatment of multiple assessees without issue-specific findings was held to be arbitrary and inconsistent with natural justice. The demand, penalty, and appellate rejection were set aside, and the matter was remanded for de novo adjudication with specific allegations, reasoned findings, and a reasonable opportunity of hearing. en-us Thu, 23 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 17:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106348 Denial of deemed Modvat credit, together with duty demand and penalty, could not be sustained because the adjudication record lacked clear findings on the suppliers' duty liability, the duty actually paid, and any identifiable shortfall forming the basis of the demand. The common, uniform treatment of multiple assessees without issue-specific findings was held to be arbitrary and inconsistent with natural justice. The demand, penalty, and appellate rejection were set aside, and the matter was remanded for de novo adjudication with specific allegations, reasoned findings, and a reasonable opportunity of hearing. Case-Laws Central Excise Thu, 23 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106348