https://www.taxtmi.com/caselaws?id=123181 The appeals before the Appellate Tribunal CESTAT, Chennai involved challenging denial of Modvat credit, penalty, demand of duty, and penalties imposed based on a Show-Cause Notice. The main issue was the unavailability of relevant records for perusal, leading to an allegation of denial of natural justice. The Tribunal found that the lack of access to crucial files hindered the appellants' ability to raise effective objections, resulting in the denial of natural justice. Consequently, the impugned order was set aside, and the appeals were allowed on the grounds of negation of natural justice. The Commissioner was given the option to proceed with a fresh adjudication if the missing files were located. en-us Wed, 12 Dec 2007 00:00:00 +0530 Tue, 03 Oct 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123181 The appeals before the Appellate Tribunal CESTAT, Chennai involved challenging denial of Modvat credit, penalty, demand of duty, and penalties imposed based on a Show-Cause Notice. The main issue was the unavailability of relevant records for perusal, leading to an allegation of denial of natural justice. The Tribunal found that the lack of access to crucial files hindered the appellants' ability to raise effective objections, resulting in the denial of natural justice. Consequently, the impugned order was set aside, and the appeals were allowed on the grounds of negation of natural justice. The Commissioner was given the option to proceed with a fresh adjudication if the missing files were located. Case-Laws Central Excise Wed, 12 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123181