https://www.taxtmi.com/caselaws?id=777279 CESTAT CHANDIGARH - AT allowed the appeal by setting aside the impugned order and remanding the matter to the original adjudicating authority for fresh adjudication. The tribunal found that alleged CENVAT credit relied on fraudulent invoices required the department to permit cross-examination of its material witnesses; denial violated principles of natural justice. Following HC precedents, the authority must comply with Section 9D of the Central Excise Act by affording cross-examination and then pass a reasoned order in accordance with law. en-us Thu, 21 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777279 CESTAT CHANDIGARH - AT allowed the appeal by setting aside the impugned order and remanding the matter to the original adjudicating authority for fresh adjudication. The tribunal found that alleged CENVAT credit relied on fraudulent invoices required the department to permit cross-examination of its material witnesses; denial violated principles of natural justice. Following HC precedents, the authority must comply with Section 9D of the Central Excise Act by affording cross-examination and then pass a reasoned order in accordance with law. Case-Laws Central Excise Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777279