https://www.taxtmi.com/caselaws?id=762493 CESTAT Chandigarh remanded the matter concerning CENVAT credit availment based on allegedly forged invoices back to the adjudicating authority for fresh decision. The Tribunal held that denial of cross-examination of witnesses whose statements were relied upon by Revenue violated principles of natural justice. Following precedents from Punjab Haryana HC and previous CESTAT decisions, the Tribunal set aside impugned orders and directed the adjudicating authority to afford opportunity for cross-examination of material witnesses while following Section 9D procedures of Central Excise Act. Appeals were allowed by way of remand. en-us Thu, 28 Nov 2024 00:00:00 +0530 Fri, 20 Dec 2024 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762493 CESTAT Chandigarh remanded the matter concerning CENVAT credit availment based on allegedly forged invoices back to the adjudicating authority for fresh decision. The Tribunal held that denial of cross-examination of witnesses whose statements were relied upon by Revenue violated principles of natural justice. Following precedents from Punjab Haryana HC and previous CESTAT decisions, the Tribunal set aside impugned orders and directed the adjudicating authority to afford opportunity for cross-examination of material witnesses while following Section 9D procedures of Central Excise Act. Appeals were allowed by way of remand. Case-Laws Central Excise Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762493