9911796707
TMI Blog2017 (5) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... prudent to remand all these appeals to the Adjudicating Authority to decide the issues afresh against the aforesaid appellants after affording an opportunity of cross examination of the witnesses, namely, Shri Sushil Kumar Patodia and Shri Hari Prasad Agrawal and handing over the documents at Sr. No.14 to 17 of the list of the relied upon documents - appeal allowed by way of remand. - E/83-85,183 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of penalty; personal penalty of ₹ 50,00,000/- on the Directors of M/s. Shriram Tubes Pvt Ltd and ₹ 30,00,000/- was imposed on M/s. Matiz Metals Pvt. Ltd., Hence, the present appeals. 3. Ld. Advocate Shri P. V. Sheth for the appellant submits that even though they have requested for supply of the relied upon documents listed at Sr. No.14 to 17 of the list of documents annexed to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Shri Shayam Tubes Pvt. Ltd. for which bills were raised and payment were received from M/s. Shri Shayam Tubes Pvt. Ltd. Further, no notice was issued to M/s. Shri Shayam Pipes Pvt Ltd. who had availed credit on the invoices issued by the appellant, the basis on which credit was availed. Thus, it is illogical and contrary to commercial practice that the appellant, M/s Matiz Metals Pvt Ltd had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of relied upon documents mentioned at Sr. No.14 to 17 of the list of documents annexed to the SCN and also cross-examination of the witnesses through their letter dated 13.04.2007. We find that the documents requested by the appellant have been relied upon while issuing the demand notice and also considered while confirmation of the demand against the appellant. Besides, the cross-examinat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
