https://www.taxtmi.com/caselaws?id=187421 Irregular availment of Cenvat credit was examined on the basis of invoices showing product details, volume, rate, brand, packing and quantity. The record did not disclose any deliberate act justifying penalty, and the supporting originals were stated to be available for scrutiny. Verification of those invoices and documents was treated as necessary before any adverse conclusion, and natural justice required a fresh adjudication after such examination. The penalty was therefore set aside and the matter remanded for de novo consideration, with liberty to the appellant to seek return of the original records. en-us Tue, 19 Aug 2008 00:00:00 +0530 Thu, 20 Oct 2016 16:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187421 Irregular availment of Cenvat credit was examined on the basis of invoices showing product details, volume, rate, brand, packing and quantity. The record did not disclose any deliberate act justifying penalty, and the supporting originals were stated to be available for scrutiny. Verification of those invoices and documents was treated as necessary before any adverse conclusion, and natural justice required a fresh adjudication after such examination. The penalty was therefore set aside and the matter remanded for de novo consideration, with liberty to the appellant to seek return of the original records. Case-Laws Central Excise Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187421