https://www.taxtmi.com/caselaws?id=267854 Denial of cross-examination and inadequate scrutiny of the appellant's documentary records vitiated the adjudication on Cenvat credit. The Tribunal found that the lower authorities had relied on a witness statement that conflicted with the appellant's documents, yet the request to cross-examine that witness was rejected. This failure to test the evidence and to properly consider records on receipt and use of goods amounted to breach of natural justice. The matter was remanded to the original adjudicating authority for cross-examination, consideration of the records, and fresh adjudication. en-us Tue, 05 May 2015 00:00:00 +0530 Mon, 16 Nov 2015 08:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267854 Denial of cross-examination and inadequate scrutiny of the appellant's documentary records vitiated the adjudication on Cenvat credit. The Tribunal found that the lower authorities had relied on a witness statement that conflicted with the appellant's documents, yet the request to cross-examine that witness was rejected. This failure to test the evidence and to properly consider records on receipt and use of goods amounted to breach of natural justice. The matter was remanded to the original adjudicating authority for cross-examination, consideration of the records, and fresh adjudication. Case-Laws Central Excise Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267854