https://www.taxtmi.com/caselaws?id=221441 Non-supply and unavailability of relied upon documents vitiated the adjudication because the assessee could not effectively meet the show-cause allegations, resulting in breach of natural justice. The charge of clandestine removal also failed on the evidence: the buyers were State Electricity Boards, payments were made by account payee cheques, and no meaningful investigation was shown against the buyers or the alleged fictitious firms. In the absence of affirmative, corroborative evidence, suspicion alone was insufficient. The challenge to Modvat credit denial likewise failed where the record did not establish the supplier-side invoices and clearances to be fictitious. The impugned order was set aside and the appeals were allowed with consequential relief. en-us Thu, 19 Jan 2012 00:00:00 +0530 Tue, 12 Mar 2013 05:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221441 Non-supply and unavailability of relied upon documents vitiated the adjudication because the assessee could not effectively meet the show-cause allegations, resulting in breach of natural justice. The charge of clandestine removal also failed on the evidence: the buyers were State Electricity Boards, payments were made by account payee cheques, and no meaningful investigation was shown against the buyers or the alleged fictitious firms. In the absence of affirmative, corroborative evidence, suspicion alone was insufficient. The challenge to Modvat credit denial likewise failed where the record did not establish the supplier-side invoices and clearances to be fictitious. The impugned order was set aside and the appeals were allowed with consequential relief. Case-Laws Central Excise Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221441