https://www.taxtmi.com/caselaws?id=444301 The case involved the confirmation of demand of Cenvat Credit, imposition of penalties, and consideration of evidence in the adjudication process. The Commissioner (Appeals) upheld the penalties imposed on the appellant, who contested that penalties were unjustified due to regular filing of statutory returns. The appellant argued that the orders lacked proper consideration of evidence and denied the opportunity for cross-examination. Ultimately, the impugned order was found unsustainable as it relied heavily on statements without allowing cross-examination and disregarded crucial evidence. The appeals were allowed, setting aside the impugned order. en-us Wed, 11 Oct 2023 00:00:00 +0530 Fri, 13 Oct 2023 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444301 The case involved the confirmation of demand of Cenvat Credit, imposition of penalties, and consideration of evidence in the adjudication process. The Commissioner (Appeals) upheld the penalties imposed on the appellant, who contested that penalties were unjustified due to regular filing of statutory returns. The appellant argued that the orders lacked proper consideration of evidence and denied the opportunity for cross-examination. Ultimately, the impugned order was found unsustainable as it relied heavily on statements without allowing cross-examination and disregarded crucial evidence. The appeals were allowed, setting aside the impugned order. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444301