https://www.taxtmi.com/caselaws?id=31989 Non-supply of investigation material and denial of effective cross-examination rendered the adjudication unfair, because the assessee could not meet the case built on third-party inquiries and invoice discrepancies. In a dispute over alleged wrongful availment of Modvat credit and extended limitation under Section 11A of the Central Excise Act, the prior orders were set aside since they were decided on merits without furnishing the relied-upon material to the assessee. The matter was remanded for fresh adjudication after a proper hearing and confrontation with the evidence. en-us Thu, 21 Aug 2008 00:00:00 +0530 Mon, 05 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31989 Non-supply of investigation material and denial of effective cross-examination rendered the adjudication unfair, because the assessee could not meet the case built on third-party inquiries and invoice discrepancies. In a dispute over alleged wrongful availment of Modvat credit and extended limitation under Section 11A of the Central Excise Act, the prior orders were set aside since they were decided on merits without furnishing the relied-upon material to the assessee. The matter was remanded for fresh adjudication after a proper hearing and confrontation with the evidence. Case-Laws Central Excise Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31989