2014 (10) TMI 21

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..... . The allegation against them is that without receiving any material, they have availed the Cenvat credit on the basis of bogus invoices and have shown the sending Cenvat credit availed inputs to job workers for further processing and return thereof while no material has been sent to job workers. It is on this basis, Cenvat credit demand of Rs. 5,16,587/- was confirmed against them along with interest with imposition of equal amount of penalty vide order-in-original dated 25.3.04 passed by Addl. Commissioner. The Cenvat credit demand against the appellant was based on the basis of number of documents as mentioned in the show cause notice dated 27.5.03 and the appellants grievance was that the document had not been supplied to them. For thi .....

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..... to give natural justice, all out efforts have been made and no stone was left unturned to trace out the file containing the relied upon documents, but the department could not trace out the relevant file containing the relied upon documents and therefore, relied upon documents could not be supplied to the assessee and on this basis, he dropped the proceedings. 3. The above order of the Additional Commissioner was reviewed by the Commissioner and Revenues appeal was filed before Commissioner (Appeals). The Revenues appeal was filed on the ground that relied upon documents are available and can be provided to the Appellant. Another ground of appeal was that the adjudicating authority has not considered the statement of Shri Aklesh Sharma, .....

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..... of with the consent of both the sides, the matter is heard for final disposed. 5. Both sides agree that except for statement of Shri Surinder Mahenderu, proprietor of M/s. Nicks India, no other documents have been supplied and in the first round of appeal before the Tribunal, relied upon documents had not been supplied. . The fact of non supply of relied upon documents is clear from the observations of the Commissioner (Appeals) in para 11 of his order wherein, after mentioning the appellants plea that certain relied upon documents such as verification report of stocks, job work challans and copy of statement of Aklesh Sharma have not been supplied and that the departments officer representing the department informed that these copies can .....

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