https://www.taxtmi.com/caselaws?id=760209 The CESTAT NEW DELHI allowed the appeal against denial of CENVAT credit. The appellant was accused of clearing crude mentha oil without manufacturing and irregularly availing notification benefits. The Commissioner denied cross-examination citing verified departmental records and test reports. However, CESTAT held that under Section 9D of Central Excise Act, statements made during investigation cannot be relied upon without proper examination of statement makers as witnesses. The Commissioner improperly relied on statements without following prescribed procedures, violating natural justice principles. The order dated 17.05.2010 was set aside and penalties on Managing Director were also unsustained. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760209 The CESTAT NEW DELHI allowed the appeal against denial of CENVAT credit. The appellant was accused of clearing crude mentha oil without manufacturing and irregularly availing notification benefits. The Commissioner denied cross-examination citing verified departmental records and test reports. However, CESTAT held that under Section 9D of Central Excise Act, statements made during investigation cannot be relied upon without proper examination of statement makers as witnesses. The Commissioner improperly relied on statements without following prescribed procedures, violating natural justice principles. The order dated 17.05.2010 was set aside and penalties on Managing Director were also unsustained. Case-Laws Central Excise Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760209