Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 816 - AT - Central ExciseCENVAT credit - inputs - duty paying documents - it was alleged that credit availed on improper documents and without receipt of impugned inputs into the factory - denial of cross-examination - Held that: - Reason for denying the cross examination are mentioned in section 9D itself. The same should be recorded. In the present case, neither an opportunity for cross examination has been provided nor the reasons attributable under section 9D were recorded - appellant-noticee should be provided with all the documents which were recovered from their premises and also be provided fair opportunity to defend their case. The matter remanded back to the original adjudicating authority with the direction to decide the case afresh following the provisions of section 9D - appeal allowed by way of remand.
|