https://www.taxtmi.com/caselaws?id=760210 CESTAT NEW DELHI allowed the appeal challenging denial of CENVAT credit on crude mentha oil. The Commissioner had denied cross-examination rights and relied on statements without following Section 9D procedures of Central Excise Act, which requires summoning and examining statement makers as witnesses before relying on their statements in adjudication. The tribunal held that failure to follow prescribed procedures vitiated the order, as the adjudicating authority relied on irrelevant material. The order dated 17.05.2010 was set aside, and penalties on the Managing Director were also quashed for the same procedural violations. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760210 CESTAT NEW DELHI allowed the appeal challenging denial of CENVAT credit on crude mentha oil. The Commissioner had denied cross-examination rights and relied on statements without following Section 9D procedures of Central Excise Act, which requires summoning and examining statement makers as witnesses before relying on their statements in adjudication. The tribunal held that failure to follow prescribed procedures vitiated the order, as the adjudicating authority relied on irrelevant material. The order dated 17.05.2010 was set aside, and penalties on the Managing Director were also quashed for the same procedural violations. Case-Laws Central Excise Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760210