https://www.taxtmi.com/caselaws?id=758825 CESTAT Kolkata set aside the adjudication order in a Cenvat credit reversal case involving extended limitation period. The tribunal found that the Adjudicating Authority violated natural justice principles by directing fresh investigation after issuing show cause notices and receiving appellant's reply, instead of deciding based on existing allegations and responses. The authority improperly stepped into the investigating officer's role, vitiating the entire adjudication process. Additionally, the authority failed to provide specific bifurcation of items on which demand was confirmed, and acknowledged goods were used in manufacturing process. Appeal allowed. en-us Tue, 13 Aug 2024 00:00:00 +0530 Fri, 20 Sep 2024 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758825 CESTAT Kolkata set aside the adjudication order in a Cenvat credit reversal case involving extended limitation period. The tribunal found that the Adjudicating Authority violated natural justice principles by directing fresh investigation after issuing show cause notices and receiving appellant's reply, instead of deciding based on existing allegations and responses. The authority improperly stepped into the investigating officer's role, vitiating the entire adjudication process. Additionally, the authority failed to provide specific bifurcation of items on which demand was confirmed, and acknowledged goods were used in manufacturing process. Appeal allowed. Case-Laws Central Excise Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758825