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2018 (3) TMI 402 - AT - Central ExciseCENVAT credit - it was alleged that appellant had wrongly passed on Cenvat credit to its buyer, without supplying the Cenvatable goods - natural justice - Held that: - though, the appellant has specifically requested for cross-examination of Shri E/51089/17-SM Vikas Gupta, whose statement has been relied on by the department for confirmation of the adjudged demand, but no such opportunity has been given to the appellant for such cross examination. Thus, it is a case of violation of the principles of natural justice - the matter should also be remanded to the original authority for affording opportunity of cross-examination of the witness Shri Vikas Gupta, authorised signatory of M/s Vikas Enterprises by the appellant - appeal allowed by way of remand.
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