2017 (7) TMI 676

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..... d wire bars without physical receipt of the same - natural justice - Held that: - The entire case was made against appellant on the basis of various statements recorded from third persons i.e. seller, transporter, broker etc. If this is so, then it is necessary to allow cross examination of these witnesses to the appellant - As per Section 9(D) of Central Excise Act, 1944 it is provided that even .....

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..... of Central Excise, Mumbai-III whereby Ld. Commissioner upheld the demand of Cenvat credit. The case of the department is that appellant have availed Cenvat credit on imported copper ingots/re-melted wire bars without physical receipt of the same. The adjudicating authority has relied upon statement of importer, broker and transporter to held that though the goods were cleared by the appellant by .....

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..... o allow the cross examination. He referred to his submission in reply during the personal hearing and also plea taken before the Commissioner(Appeals). He prays that matter should be remanded to the original adjudicating authority for cross examination of the persons whose statements have been relied upon. He further submits that in the investigation of identical case this Tribunal has allowed the .....

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..... s they have been always maintaining their stand that the goods were received by them which is used in the manufacture of final product and final product was cleared on payment of duty. There is no dispute about payment on high sea purchases made by the appellant to the seller of the goods. The customs duty also paid by the appellant and cleared the goods from the customs. The entire case was made .....

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..... of the witnesses as requested for by the appellant. I therefore remand the matter to the Original adjudicating authority with direction to first conduct cross examination of the witnesses in the presence of the appellant/ their representative thereafter an opportunity be given to the appellant for making their additional defence if any required and then pass a fresh order by giving proper reasoni .....

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