https://www.taxtmi.com/caselaws?id=222154 Demand based solely on non-production of declarations evidencing non-availment of Cenvat credit could not be sustained without first examining the underlying evidence. As the appellant claimed the declarations were now available and could be produced, the factual question required scrutiny by the adjudicating authority in the first instance. The impugned order was set aside and the matter was remanded for fresh decision after giving due opportunity and complying with the principles of natural justice. en-us Tue, 12 Jun 2012 00:00:00 +0530 Tue, 16 Apr 2013 17:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222154 Demand based solely on non-production of declarations evidencing non-availment of Cenvat credit could not be sustained without first examining the underlying evidence. As the appellant claimed the declarations were now available and could be produced, the factual question required scrutiny by the adjudicating authority in the first instance. The impugned order was set aside and the matter was remanded for fresh decision after giving due opportunity and complying with the principles of natural justice. Case-Laws Service Tax Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222154