https://www.taxtmi.com/caselaws?id=259079 The Tribunal ruled in favor of the appellant, setting aside the impugned order denying Cenvat credit and imposing penalties. The decision emphasized the importance of fair trial rights, thorough investigation, and corroborative evidence. The appellant's evidence, including check post endorsements and payment records, supported their claim of receiving goods, undermining the allegations based on the supplier's statement. Due to insufficient evidence and lack of cross-examination rights, the Tribunal allowed the appeal, emphasizing the necessity of clear and substantiated allegations in such cases. en-us Thu, 26 Feb 2015 00:00:00 +0530 Wed, 29 Apr 2015 07:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259079 The Tribunal ruled in favor of the appellant, setting aside the impugned order denying Cenvat credit and imposing penalties. The decision emphasized the importance of fair trial rights, thorough investigation, and corroborative evidence. The appellant's evidence, including check post endorsements and payment records, supported their claim of receiving goods, undermining the allegations based on the supplier's statement. Due to insufficient evidence and lack of cross-examination rights, the Tribunal allowed the appeal, emphasizing the necessity of clear and substantiated allegations in such cases. Case-Laws Central Excise Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259079