Adjudicating Authority Error: Denied Cross-Examination in Fraudulent CENVAT Credit Case Undermines Fairness in Proceedings.

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....Fraudulent availment of CENVAT Credit - The adjudicating authority has committed an error because the admission of the maker though can be used against the maker thereof but cannot be used against any other person, except after the said other person is provided an opportunity to cross-examine the maker of admission.....