https://www.taxtmi.com/caselaws?id=342907 The appellate tribunal ruled in favor of the appellant, setting aside the impugned order that demanded duty, interest, and penalty due to the denial of Cenvat Credit. The tribunal emphasized the lack of thorough investigation by the Department regarding the receipt of goods by the appellant and the non-existence of the registered dealer. It was noted that no investigations were conducted at crucial stages, and the appellant was not given the opportunity for cross-examination of the registered dealer. The decision favored the appellant due to insufficient evidence and procedural lapses in the investigation process. en-us Thu, 06 Apr 2017 00:00:00 +0530 Mon, 15 May 2017 05:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342907 The appellate tribunal ruled in favor of the appellant, setting aside the impugned order that demanded duty, interest, and penalty due to the denial of Cenvat Credit. The tribunal emphasized the lack of thorough investigation by the Department regarding the receipt of goods by the appellant and the non-existence of the registered dealer. It was noted that no investigations were conducted at crucial stages, and the appellant was not given the opportunity for cross-examination of the registered dealer. The decision favored the appellant due to insufficient evidence and procedural lapses in the investigation process. Case-Laws Central Excise Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342907