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TMI Blog2011 (12) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent Mr. S.S. Kang: Arising out of the order in original No.32/Commr/GZB/2010 dated 24.12.2010 passed by the Commissioner, Customs, Central Excise & Service Tax, Ghaziabad. Heard both sides. The applicants filed these applications for waiver of pre deposit of duty of Rs. 79,29,442/-, interest and penalty. The demand is confirmed after denying the credit in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udha Steels Pvt. Ltd. and the payment was made through cheque, therefore, the demand is not sustainable. 4. The contention of the Revenue is that to cross-examine the witnesses, as asked for by the applicants, was allowed by the adjudicating authority and the witness have also attended the hearing. however, the applicants failed to come forward to cross-examine the witnesses. The adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs and the bank account of Jindal Stainless Ltd. , manufacturer of inputs, it was found that cheques worth Rs. 5,70,86,741.00 were not encashed and applicants show receipt of the inputs in their factory. In these circumstances , the demand is rightly made. 6. We find that the case of the Revenue is that inputs are not received in the factory of production and the applicants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shree Sudha Steels Pvt. Ltd. closed their business after staring of the investigation. 7. We also find that the Revenue provided opportunity to the applicants to cross-examine the witnesses but the applicants failed to come forward to cross-examine the witnesses. Opportunity of personal hearing was granted to the applicants but the applicants failed to avail the opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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