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    <title>2022 (3) TMI 983 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals, setting aside the order denying Cenvat credit and recovery, emphasizing compliance with natural justice principles and adherence to the Cenvat Credit Rules, 2004. The denial of cross-examination was deemed a violation of natural justice principles, leading to unfair bias. The Tribunal found the appellants correctly availed Cenvat credit, received goods as per duty-paying documents, and complied with payment regulations. Additionally, the Tribunal ruled that statements under Section 9D were inadmissible due to lack of examination and cross-examination, highlighting the importance of procedural fairness in adjudication.</description>
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