https://www.taxtmi.com/caselaws?id=251661 The Tribunal set aside the order confirming the demand for recovery of wrongly availed Cenvat credit by PMS and imposed penalties. The matter was remanded for fresh adjudication, directing the examination of job workers under Section 9D of the Central Excise Act and allowing cross-examination by PMS. The Tribunal emphasized the importance of cross-examination in such proceedings, highlighting procedural lapses in the investigation. en-us Mon, 19 May 2014 00:00:00 +0530 Sat, 10 Jan 2015 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251661 The Tribunal set aside the order confirming the demand for recovery of wrongly availed Cenvat credit by PMS and imposed penalties. The matter was remanded for fresh adjudication, directing the examination of job workers under Section 9D of the Central Excise Act and allowing cross-examination by PMS. The Tribunal emphasized the importance of cross-examination in such proceedings, highlighting procedural lapses in the investigation. Case-Laws Central Excise Mon, 19 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251661