https://www.taxtmi.com/caselaws?id=760295 The CESTAT NEW DELHI set aside the Commissioner's order recovering refund claims against the appellant for alleged non-manufacturing activities and record manipulation. The tribunal found the Commissioner violated natural justice principles by denying cross-examination rights and improperly relying on statements without following Section 9D procedures of the Central Excise Act, which requires persons making statements during investigation to be summoned and examined as witnesses in adjudication proceedings. The penalties imposed on the partner and managing director were also unsustainable for the same procedural violations. Appeal was allowed. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 20:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760295 The CESTAT NEW DELHI set aside the Commissioner's order recovering refund claims against the appellant for alleged non-manufacturing activities and record manipulation. The tribunal found the Commissioner violated natural justice principles by denying cross-examination rights and improperly relying on statements without following Section 9D procedures of the Central Excise Act, which requires persons making statements during investigation to be summoned and examined as witnesses in adjudication proceedings. The penalties imposed on the partner and managing director were also unsustainable for the same procedural violations. Appeal was allowed. Case-Laws Central Excise Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760295