9911796707
TMI Blog2009 (11) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... on seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 85,16,415/- and equal amount of penalty. An amount of Rs. 3,03,534/- was paid by the appellant towards the above demand of duty. After examining the records and hearing both sides, we find that the above demand arose out of denial of Cenvat credit on inputs (iron and steel scrap) for the period May, 2001 to April 2003. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissionerate. A copy of this show-cause notice is also available on record. In that notice, the proposal is to impose penalty on the scrap dealers for issuing non-CENVATable invoices to manufacturers like the present appellant. The period of dispute in that show-cause notice covers the period of dispute involved in the instant case. That show-cause notice is pending before the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Gujarat State from April, 2003 to April, 2004. On the other hand, the learned Commissioner, in the impugned order, held that the above letters of Sales Tax authorities proved that no scrap had been transported to M/s. Simandhar Steel Movers from Alang during the period of dispute. But the period of dispute is May, 2001 to April, 2003. None of the above letters of Sales Tax authorities had any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is what was gathered from R.T.O. authorities. Those authorities reported particulars of registration of the vehicles mentioned in the invoices of M/s. Simandhar Steel Movers. Those vehicles were found to be tanker, tipper, ambulance, pick-up van, auto-rickshaw, motorcycle, etc. which were found to be unfit for transportation of scrap. In this connection, learned counsel has pointed out that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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