https://www.taxtmi.com/caselaws?id=430647 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the department's appeal regarding the alleged fraudulent availment of Cenvat Credit. It emphasized the importance of following statutory provisions for the admissibility of statements and the necessity of corroborative evidence. The Tribunal highlighted the lack of compliance with Section 9D of the Central Excise Act, leading to the inadmissibility of statements recorded during the investigation. The department's appeal was ultimately dismissed, emphasizing the need for proper procedures and evidence in such cases. en-us Tue, 22 Nov 2022 00:00:00 +0530 Thu, 24 Nov 2022 09:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430647 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the department's appeal regarding the alleged fraudulent availment of Cenvat Credit. It emphasized the importance of following statutory provisions for the admissibility of statements and the necessity of corroborative evidence. The Tribunal highlighted the lack of compliance with Section 9D of the Central Excise Act, leading to the inadmissibility of statements recorded during the investigation. The department's appeal was ultimately dismissed, emphasizing the need for proper procedures and evidence in such cases. Case-Laws Central Excise Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430647