https://www.taxtmi.com/caselaws?id=365533 An adjudicating authority cannot deny CENVAT credit on grounds not set out in the show cause notice, and any new objections introduced for the first time in the order are beyond scope. Where credit eligibility depends on verification of import, storage, and distribution records, denial is not justified without complete factual examination by the jurisdictional authority, and registration before availment is treated as procedural rather than a substantive bar. The document also notes that, where audit had already identified the issue and duty with interest was paid without fraud, suppression, collusion, or wilful misstatement being established, the matter falls within Section 11A(2B) and penalties are not sustained. en-us Thu, 16 Aug 2018 00:00:00 +0530 Mon, 20 Aug 2018 06:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365533 An adjudicating authority cannot deny CENVAT credit on grounds not set out in the show cause notice, and any new objections introduced for the first time in the order are beyond scope. Where credit eligibility depends on verification of import, storage, and distribution records, denial is not justified without complete factual examination by the jurisdictional authority, and registration before availment is treated as procedural rather than a substantive bar. The document also notes that, where audit had already identified the issue and duty with interest was paid without fraud, suppression, collusion, or wilful misstatement being established, the matter falls within Section 11A(2B) and penalties are not sustained. Case-Laws Central Excise Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365533