https://www.taxtmi.com/caselaws?id=416382 The Tribunal allowed the appeals, nullifying the demand against the appellants due to insufficient evidence proving fraudulent availment of CENVAT Credit. The reliance on third-party statements without allowing cross-examination and lack of corroborative evidence led to setting aside the order under challenge. The Tribunal emphasized the necessity of procedural requirements and principles of natural justice, referencing legal precedents to support its decision. en-us Mon, 27 Dec 2021 00:00:00 +0530 Tue, 28 Dec 2021 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416382 The Tribunal allowed the appeals, nullifying the demand against the appellants due to insufficient evidence proving fraudulent availment of CENVAT Credit. The reliance on third-party statements without allowing cross-examination and lack of corroborative evidence led to setting aside the order under challenge. The Tribunal emphasized the necessity of procedural requirements and principles of natural justice, referencing legal precedents to support its decision. Case-Laws Central Excise Mon, 27 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416382