https://www.taxtmi.com/caselaws?id=333928 A demand of Cenvat credit and related penalties cannot be sustained on undisclosed or unverified invoices and witness statements unless the statutory safeguards for relying on such statements are followed, including disclosure of relied-upon documents and opportunity for cross-examination. Here, the invoices were not supplied, the witnesses were not examined for cross-examination, and the statements were vague, contradictory and uncorroborated, so the evidentiary basis for demand, confiscation and penalties failed. The extended period of limitation was also unavailable because the record did not show suppression of facts or wilful concealment; the relevant transactions were reflected in statutory records. The impugned order was set aside and consequential relief, including restoration of credit with interest according to law, followed. en-us Wed, 29 Jun 2016 00:00:00 +0530 Thu, 27 Oct 2016 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333928 A demand of Cenvat credit and related penalties cannot be sustained on undisclosed or unverified invoices and witness statements unless the statutory safeguards for relying on such statements are followed, including disclosure of relied-upon documents and opportunity for cross-examination. Here, the invoices were not supplied, the witnesses were not examined for cross-examination, and the statements were vague, contradictory and uncorroborated, so the evidentiary basis for demand, confiscation and penalties failed. The extended period of limitation was also unavailable because the record did not show suppression of facts or wilful concealment; the relevant transactions were reflected in statutory records. The impugned order was set aside and consequential relief, including restoration of credit with interest according to law, followed. Case-Laws Central Excise Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333928