https://www.taxtmi.com/caselaws?id=343455 Denial of deemed credit could not be sustained without examining the original RT-12 returns and the forwarding letters said to disclose the non-payment entries. Because the primary records were not scrutinised by the adjudicating authority, and were also unavailable before the Tribunal, the factual basis for the allegation of false declaration and the consequential demand, penalty and interest remained unverified. The matter was therefore remanded for de novo adjudication, with the disputed records to be examined first and the connected liabilities reconsidered on that basis. en-us Tue, 16 May 2017 00:00:00 +0530 Tue, 13 Jun 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343455 Denial of deemed credit could not be sustained without examining the original RT-12 returns and the forwarding letters said to disclose the non-payment entries. Because the primary records were not scrutinised by the adjudicating authority, and were also unavailable before the Tribunal, the factual basis for the allegation of false declaration and the consequential demand, penalty and interest remained unverified. The matter was therefore remanded for de novo adjudication, with the disputed records to be examined first and the connected liabilities reconsidered on that basis. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343455