https://www.taxtmi.com/caselaws?id=343888 The Tribunal remanded the case involving the demand of inadmissible Cenvat Credit and penalties on the Director and Commercial Manager of the appellant company. The Tribunal found a contradiction in contentions and decided to send the matter back to the Adjudicating Authority for a fresh decision on whether the appellant had actually followed the claimed process. Emphasizing the importance of providing a fair opportunity for evidence presentation, the Tribunal allowed the appeal by way of remand, keeping all issues open for further evidence. The case underscored the significance of proper documentation and adherence to statutory provisions in tax disputes. en-us Wed, 31 May 2017 00:00:00 +0530 Sat, 23 Sep 2017 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343888 The Tribunal remanded the case involving the demand of inadmissible Cenvat Credit and penalties on the Director and Commercial Manager of the appellant company. The Tribunal found a contradiction in contentions and decided to send the matter back to the Adjudicating Authority for a fresh decision on whether the appellant had actually followed the claimed process. Emphasizing the importance of providing a fair opportunity for evidence presentation, the Tribunal allowed the appeal by way of remand, keeping all issues open for further evidence. The case underscored the significance of proper documentation and adherence to statutory provisions in tax disputes. Case-Laws Central Excise Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343888