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2016 (7) TMI 153 - AT - Central ExciseCenvat Credit - availing credit without receipt of goods - It was also alleged in the show cause notice that the appellant had diverted the said inputs with the help of transporters and utilized the cenvat credit - Held that:- Admittedly non relied upon documents have supplied after final hearing of the case. In the circumstances, the impugned order has been passed in gross violation of principles of natural justice. - Further, the adjudicating authority has not given an opportunity of cross examination of witness. Order set aside - matter remanded back to the adjudicating authority - The adjudicating authority shall be at liberty if so desire to re-adjudicate the matter after following the procedure laid down under section 9D of the Act as discussed above, and following the principles of natural justice. - Decided in favor of assessee.
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