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TMI Blog2017 (5) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly, the order in the case of the applicant/appellant has not been passed - ROM application allowed - decided in favor of assessee. - Application No. E/ROM/60110/2017 [In Appeal No. E/2884/2009] - Final Order No is 60714 / 2017, Misc. Order No. 60204 / 2017 - Dated:- 24-4-2017 - Mr. Ashok Jindal, Member (Judicial) None 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, disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sult of the investigation, it was alleged that the registered dealer is bogus. Therefore, the appellant has not received the goods in the cover of invoices as same are bogus as the registration certificate of the dealer has been cancelled on 19.02.2008 with retrospective effect. As a result of this investigation, a show cause notice was issued to the appellants to deny Cenvat Credit availed by the appellants on the strength of the invoices issued by M/s Rohit Ispat. The matters were adjudicated. The 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 bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants found to be non-existent. It is not the case of the Department that appellants have not received the goods. In fact, no investigation has been conducted at the end of the appellants to ascertain they have received the goods or not. Revenue has not made any investigation at the end of the manufacturer supplier of the goods. No investigation was conducted at the transporter of the goods or at the premises of the appellants to reveal the truth. No cross examination of the registered dealer was granted to the appellants to reveal the truth. In these circumstances, Cenvat Credit cannot be denied to the appellants on the basis of deficient investigation. 7. Therefore, I set aside the impugned orders and consequently appeals ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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