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2017 (8) TMI 1386 - AT - Central ExcisePrinciples of natural justice - opportunity for cross-examination denied - Recovery of wrongly availed CENVAT credit - it was alleged that goods had not been supplied against invoices issued by M/s Sunrise Zink Ltd used for availing CENVAT credit - Held that:- The pleading before the lower authorities for an opportunity to cross examine a critical witness had been turned down and such disregard places the confirmation of demand and imposition of penalty in jeopardy. Clearly this must be remedied - To enable that consummation, the impugned order is set aside and the matter remanded back to the original authority for grant of such opportunity to the appellant-assessee - appeal allowed by way of remand.
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