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2018 (5) TMI 88 - AT - Central ExciseCENVAT credit - whether the appellant wrongly availed credit of ₹ 48,11,855/- without receiving the input steel materials of 599 MT.? - cross-examination not allowed - principles of natural justice - Held that: - statements which are challenged by the appellants required to be subjected to cross examination - also, the show cause notice being issued by the DGCEI, who has no jurisdiction to issue the notice during the relevant period, the said issue being contested by the appellant, the matter is remanded to the Adjudicating Authority - appeal allowed by way of remand.
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