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2012 (8) TMI 443 - CESTAT, AHMEDABADViolation of the principles of natural justice - alleged wrong availment of cenvat credit since inputs received indicated in specified invoices were never received - assessee contending that the entire case of the Revenue is based upon the statements of four brokers who were not issued any SCN for imposition of penalty under Rule 26 nor they were made an accused in any proceedings, also no opportunity being given of cross-examination of the said brokers - Held that:- This seems an incorrect proposition of law, as when the appellant has submitted that the main supplier has factory to manufacture and clear the inputs on payment of duty and the goods have been transported through road to the factory, than the only evidence available with the department is the statements of the brokers who are third party and they need to be examined or cross-examined for testing the veracity of the statements. Accordingly, impugned order is set aside and matter remanded back to the adjudicating authority to reconsider the issue afresh and also producing the four brokers for cross-examination.
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