https://www.taxtmi.com/caselaws?id=336733 The tribunal upheld the impugned order, confirming the fraudulent availing of Cenvat credit by the appellant without receipt of goods. The appeals were dismissed based on substantial evidence and consistent findings from previous similar cases. The tribunal emphasized that the burden of proof was adequately discharged by the department, and the denial of cross-examination did not prejudice the appellants' case. en-us Tue, 21 Jun 2016 00:00:00 +0530 Wed, 28 Dec 2016 07:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336733 The tribunal upheld the impugned order, confirming the fraudulent availing of Cenvat credit by the appellant without receipt of goods. The appeals were dismissed based on substantial evidence and consistent findings from previous similar cases. The tribunal emphasized that the burden of proof was adequately discharged by the department, and the denial of cross-examination did not prejudice the appellants' case. Case-Laws Central Excise Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336733