https://www.taxtmi.com/caselaws?id=347463 The Tribunal upheld the confirmation of demand for Cenvat Credit and imposition of penalty, dismissing the appeals. The decision was based on the Director's admission of discrepancies in goods received by the appellants, supported by consistent purchases at significantly lower prices and differences in quality and description. The Tribunal deemed the appellants' guilt established without the need for cross-examination, emphasizing the weight given to unchallenged statements in determining liability. The importance of admissions by parties involved was highlighted, leading to the rejection of the argument that denial of cross-examination raised a substantial legal question. en-us Thu, 24 Aug 2017 00:00:00 +0530 Wed, 18 Oct 2017 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347463 The Tribunal upheld the confirmation of demand for Cenvat Credit and imposition of penalty, dismissing the appeals. The decision was based on the Director's admission of discrepancies in goods received by the appellants, supported by consistent purchases at significantly lower prices and differences in quality and description. The Tribunal deemed the appellants' guilt established without the need for cross-examination, emphasizing the weight given to unchallenged statements in determining liability. The importance of admissions by parties involved was highlighted, leading to the rejection of the argument that denial of cross-examination raised a substantial legal question. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347463