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2018 (2) TMI 640 - AT - Central ExciseCENVAT credit - denial of credit to the main Appellant M/s Siddhi Ferrous on the ground that they have not received any input - penalty - principles of natural justice - Held that: - Hon’ble Punjab & Haryana High Court in the case of Jindal Drugs Pvt. Ltd. Vs. UOI [2016 (6) TMI 956 - PUNJAB & HARYANA HIGH COURT] has laid down the procedure that has not been followed in respect of the statements recorded on which the Revenue wishes to rely upon. The adjudicating authority be given a chance for extending cross-examination and to follow the provisions of Section 9D of the CEA, 1944 - the matters are remanded to the adjudicating authority to reconsider the issue afresh after following principles of Natural Justice - appeal allowed by way of remand.
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