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    <title>2019 (4) TMI 1149 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the orders denying CENVAT credit and short payment of duty, remanding the case for cross-examination of witnesses to ensure a fair hearing. The appellants, engaged in manufacturing Ferro Aluminium Alloy products, contested non-receipt of inputs/raw materials against numerous invoices. The Tribunal emphasized the necessity of cross-examination as per legal precedents, following the Supreme Court&#039;s ruling in Andaman Timber Industries. Both parties agreed on a four-month timeframe for proceedings to expedite the resolution of the case, emphasizing principles of natural justice and thorough evidence examination.</description>
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