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TMI Blog2017 (11) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... e - Held that: - Though the case is prima facie against the appellant, but despite this principle of natural justice has to be complied with. I am therefore of the view that one opportunity can be given to the appellant. The adjudicating authority shall provide the documents as asked for by the appellant and also allow the cross examination of the persons wherever possible - appeal allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t entitle for the Cenvat credit. In this regard various statements were recorded and various documents from the registered dealer such as RG-23 D register and other documents were recovered. On the basis of said evidences the adjudicating authority confirmed the demand against M/s. Silver Ispat Pvt Ltd and imposed penalties on the other appellants. The order of the Original Authority affirmed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities are in gross violation of natural justice. 3. On the other hand, Shri. Sanjay Hasija, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that under the same investigation various cases of fraudulent availment of Cenvat credit were made out. In one of the case, this Tribunal has passed final order No.A/85711-85717/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied, according to modus operandi invoices were provided by the registered dealers but instead of material covered under the invoices, some unaccounted Bazar scrap was supplied. However, in the present case appellant s submission is that they were not provided documents asked for during adjudication and cross examination was also not allowed. In this case principle of natural justice was violated. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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