https://www.taxtmi.com/caselaws?id=762640 CESTAT Chandigarh allowed appeals involving fraudulent CENVAT credit claims on forged excise duty invoices for MS scrap purchases from Chattisgarh and Odisha dealers. The Tribunal held that denial of cross-examination violated natural justice principles, following precedents from Punjab Haryana HC in Jindal Drugs case and earlier CESTAT decisions in Lauls Limited and Tibrewala Industries. The impugned order was set aside and cases remanded to Adjudicating Authority for fresh decision after allowing cross-examination of material witnesses under Section 9D of Central Excise Act. en-us Fri, 29 Nov 2024 00:00:00 +0530 Wed, 04 Dec 2024 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762640 CESTAT Chandigarh allowed appeals involving fraudulent CENVAT credit claims on forged excise duty invoices for MS scrap purchases from Chattisgarh and Odisha dealers. The Tribunal held that denial of cross-examination violated natural justice principles, following precedents from Punjab Haryana HC in Jindal Drugs case and earlier CESTAT decisions in Lauls Limited and Tibrewala Industries. The impugned order was set aside and cases remanded to Adjudicating Authority for fresh decision after allowing cross-examination of material witnesses under Section 9D of Central Excise Act. Case-Laws Central Excise Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762640