2012 (12) TMI 944

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..... ollow dilatory tactics to deprive revenue from getting its legitimate dues. - there is no question of admissibility of cenvat credit to the appellant because no goods reached to appellant for further processing at its end - Decided against assessee. - Appeal No.2517 of 2010 - - - Dated:- 26-12-2012 - Mr. D. N. Panda, J. For the Respondent: Shri Rakesh K. Mathur, A.R. JUDGEMENT Per .....

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..... rder. Ld. authority came to finding that the persons were not available at the given address. 4. To decide the issue before ld. Adjudicating Authority it was his categorical observation that copper rods purchased by M/s Kejriwal Enterprises were sold in the open market against cash and the same were shown in RG-23 Part I and credit of duty was taken in RG-23 Part II. Challans were issued to vari .....

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..... Rules 1944, is applicable in the instant case. (C) Whether penalty under Rule 209A of the said Rules, is invocable on Shir S.C. Rohtagi, the then Works Manager of the party. (D) Whether in the absence of the Cross Examination of Sh. Sunil Kejriwal and Shri K.C. Kejriwal, found guilty in another case, the instant case can be decided for other accused. 5. Grounds of appeal were perused and not .....

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