https://www.taxtmi.com/caselaws?id=367465 The Tribunal upheld the Commissioner of Central Excise's order denying Cenvat credit and imposing a penalty on the appellant due to the destruction of original invoices in a flood. Despite the appellant's efforts to present additional documents during denovo proceedings, the failure to produce new evidence led to the affirmation of the Commissioner's decision. The Tribunal found the appellant's argument regarding the natural calamity insufficient without new evidence, ultimately dismissing the appeal without costs as it did not raise a substantial question of law. en-us Mon, 10 Sep 2018 00:00:00 +0530 Fri, 21 Sep 2018 08:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367465 The Tribunal upheld the Commissioner of Central Excise's order denying Cenvat credit and imposing a penalty on the appellant due to the destruction of original invoices in a flood. Despite the appellant's efforts to present additional documents during denovo proceedings, the failure to produce new evidence led to the affirmation of the Commissioner's decision. The Tribunal found the appellant's argument regarding the natural calamity insufficient without new evidence, ultimately dismissing the appeal without costs as it did not raise a substantial question of law. Case-Laws Central Excise Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367465