https://www.taxtmi.com/caselaws?id=386926 The Appellate Tribunal CESTAT NEW DELHI set aside the orders-in-appeal that accused the appellants of fraudulently availing cenvat credit without concrete evidence. The judgment criticized the lack of opportunity for cross-examination and reliance on oral testimonies over documentary evidence. Emphasizing the importance of tangible proof and burden of proof, the Tribunal highlighted flaws in the orders and stressed the necessity for substantial evidence to support allegations in such cases. The appeals were allowed based on insufficiency of evidence and procedural irregularities. en-us Thu, 10 Oct 2019 00:00:00 +0530 Sat, 12 Oct 2019 07:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386926 The Appellate Tribunal CESTAT NEW DELHI set aside the orders-in-appeal that accused the appellants of fraudulently availing cenvat credit without concrete evidence. The judgment criticized the lack of opportunity for cross-examination and reliance on oral testimonies over documentary evidence. Emphasizing the importance of tangible proof and burden of proof, the Tribunal highlighted flaws in the orders and stressed the necessity for substantial evidence to support allegations in such cases. The appeals were allowed based on insufficiency of evidence and procedural irregularities. Case-Laws Central Excise Thu, 10 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386926