https://www.taxtmi.com/caselaws?id=338778 Denial of cross-examination of the transport witness and non-supply of relied-upon transport documents vitiated the adjudication because the demand for CENVAT credit reversal and penalties rested mainly on those materials. Since the assessees could not test the statements and documents used to infer non-receipt of goods, the evidentiary basis was not fairly examined. The matter was therefore remanded for de novo adjudication after supplying the relied-upon records and permitting cross-examination. en-us Fri, 11 Nov 2016 00:00:00 +0530 Sat, 11 Feb 2017 10:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338778 Denial of cross-examination of the transport witness and non-supply of relied-upon transport documents vitiated the adjudication because the demand for CENVAT credit reversal and penalties rested mainly on those materials. Since the assessees could not test the statements and documents used to infer non-receipt of goods, the evidentiary basis was not fairly examined. The matter was therefore remanded for de novo adjudication after supplying the relied-upon records and permitting cross-examination. Case-Laws Central Excise Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338778