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2019 (2) TMI 1769 - AT - Central ExcisePrinciples of Natural Justice - CENVAT Credit - allegation that he appellant had availed ineligible CENVAT Credit without receipt of the materials from the supplier - cross examination of the persons on whose statement the SCN relied upon, is rejected - reliability on statements - Section 9D of Central Excise Act, 1944 - HELD THAT:- The adjudicating authority has not granted any cross examination of the persons which was sought to by the appellant - the law is settled on the point of examination and cross examination of the persons on whose statement reliance is sought to be placed, that is it needs to undergo the rigours of the provisions of Section 9D of Central Excise Act, 1944. The matter remanded back to the adjudicating authority to reconsider the issue afresh, after following the ratio laid down by Hon’ble High Court of Chattisgarh in the case of M/S HI TECH ABRASIVES LIMITED VERSUS THE COMMISSIONER, CENTRAL EXCISE AND CUSTOMS RAIPUR [2018 (11) TMI 1514 - CHHATTISGARH HIGH COURT] as to the following the rigours of Section 9D of Central Excise Act, 1944. Appeal allowed by way of remand.
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