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Central Excise - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Fraudulent availment of CENVAT Credit - The adjudicating ...


Adjudicating Authority Error: Denied Cross-Examination in Fraudulent CENVAT Credit Case Undermines Fairness in Proceedings.

October 12, 2019

Case Laws     Central Excise     AT

Fraudulent availment of CENVAT Credit - The adjudicating authority has committed an error because the admission of the maker though can be used against the maker thereof but cannot be used against any other person, except after the said other person is provided an opportunity to cross-examine the maker of admission.

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