https://www.taxtmi.com/caselaws?id=271089 The appellate court set aside duty demand, interest, and penalty imposition due to alleged non-receipt of goods by manufacturers and availing Cenvat Credit on invoices. The court found that the denial of cross-examination for manufacturers violated natural justice, following the legal precedent set in the Andaman Timber Industries case. As there was no corroborative evidence beyond transporter statements, the denial of Cenvat Credit was unjustified. Consequently, the penalties were revoked, and the appeals were allowed, ensuring a fair outcome based on legal principles and procedural fairness. en-us Tue, 17 Nov 2015 00:00:00 +0530 Wed, 27 Jan 2016 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271089 The appellate court set aside duty demand, interest, and penalty imposition due to alleged non-receipt of goods by manufacturers and availing Cenvat Credit on invoices. The court found that the denial of cross-examination for manufacturers violated natural justice, following the legal precedent set in the Andaman Timber Industries case. As there was no corroborative evidence beyond transporter statements, the denial of Cenvat Credit was unjustified. Consequently, the penalties were revoked, and the appeals were allowed, ensuring a fair outcome based on legal principles and procedural fairness. Case-Laws Central Excise Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271089