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2017 (1) TMI 703 - CESTAT, AHMEDABADPrinciples of natural justice - CENVAT credit - fake invoices - whether the appellant had correctly availed CENVAT credit on the nine consignments of copper ingots, which they claim to have been received in their premises/job workers premises and used in or in relation to the manufacture of finished goods? - Held that: - reliance was placed in the case of Manic Chemicals Pvt. Ltd. Vs. Union of India [2015 (12) TMI 1267 - GUJARAT HIGH COURT], denial of cross examination of witnesses by the authorities below in passing the order, goes to the very root of the matter and accordingly untenable in law - the appellant should be given a fair chance for cross examination of the said witness namely, Shri Mahesh Gupta, Authorised Signatory of the Transport Company in the interest of justice - matter on remand - appeal allowed by way of remand.
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