https://www.taxtmi.com/caselaws?id=207042 The case involved allegations of fraudulent availing of modvat credit based on invoices showing superior quality stainless steel coils. The respondents' cross-objections were dismissed, and the impugned order set aside the demand confirmed by the adjudicating authority. The issue of denial of cross-examination led to the order being set aside for re-adjudication. The Commissioner (Appeals) showed judicial discipline by referencing Tribunal orders. As an appeal against a Tribunal order was pending before the High Court and the current issue was covered by the Tribunal's decision, the impugned orders were upheld. The decision was based on following the Tribunal's precedent, resulting in the rejection of Revenue's appeals. en-us Wed, 05 Oct 2011 00:00:00 +0530 Thu, 17 Nov 2016 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207042 The case involved allegations of fraudulent availing of modvat credit based on invoices showing superior quality stainless steel coils. The respondents' cross-objections were dismissed, and the impugned order set aside the demand confirmed by the adjudicating authority. The issue of denial of cross-examination led to the order being set aside for re-adjudication. The Commissioner (Appeals) showed judicial discipline by referencing Tribunal orders. As an appeal against a Tribunal order was pending before the High Court and the current issue was covered by the Tribunal's decision, the impugned orders were upheld. The decision was based on following the Tribunal's precedent, resulting in the rejection of Revenue's appeals. Case-Laws Central Excise Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207042