9911796707
TMI Blog2017 (5) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant Shri Vijay Gupta, A.R. for the Respondent ORDER Per Ashok Jindal The applicant has filed this application for rectification of mistake, on the ground that the case of the applicant was listed for hearing on 13.01.2017, in the supplementary cause list, along with the case of Unipearl Alloys and others. This Tribunal, vide final order No. A/60068-60083/2017 dated 13.01.2017, di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the applicant s case also ; "The appellants are in appeals against the impugned orders demanding duty along with interest and imposing penalty by denying Cenvat Credit on input to the appellants. 2. The facts of the case are that during the period June, 2007 to September, 2007, the appellants procured pig iron (input) from M/s. Rohit Ispat a registered dealer who procured goods from IDCOL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand of duty alongwith interest were confirmed by denying Cenvat Credit availed by the appellants on the strength of the invoices issued by M/s Rohit Ispat and penalties were also imposed. Aggrieved from the said orders, the appellants are before me. 3. The Ld. Counsels for the appellants submit that the appellants have received the goods in their factory and same has been used in the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered dealer whether he is bogus or not. Appellants have received the goods and taken the Cenvat Credit thereon. No cross examination of the registered dealer was granted to reveal the truth. 4. On the other hand, Ld. AR reiterated the observation made by the lower authorities in the impugned order. 5. Heard the parties and considered the submissions. 6. In these cases, the department s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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