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TMI Blog2017 (11) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... the end of the adjudicating authority after granting cross-examination of the persons namely Sh. Rupesh Bansal and transporters as the same is required to be provided to the appellant for fair adjudication. Partly decided against appellant and part matter on remand. - E/196-200/2010 - A/61951-61955/2017-SM[BR] - Dated:- 20-9-2017 - Mr. Ashok Jindal, Member (Judicial) Ms. Surbhi Sinha, Advocate for the Appellant(s) Sh. Satyapal, AR for the Respondent(s) ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order wherein Cenvat Credit sought to be denied to them. Consequently, the duty was demanded and penalties were also imposed on the appellants. 2. The brief facts of the case are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Ld. Counsel for the appellants submits that case has been made out against the appellants on the basis of the statement of Rupesh Bansal, Sh. Ramesh Chand Aggarwal and various transporters wherein all have admitted that only invoices were moved, no goods were moved along with invoices. The appellants sought cross-examination of the Sh. Rupesh Bansal and transporters whose statements have been relied upon by the Revenue to allege non receipt of the goods but the same was not granted to them which is violation of principle of natural justice as held by the Hon'ble High Court of Punjab Haryana in the case Jindal Drugs Pvt. Ltd. Vs. UOI - 2016 (340) ELT 67 (P H), therefore, the impugned order is to be set aside and the matter is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted amount, the appellants are required to be penalized, therefore, penalty equivalent to the Cenvat Credit wrongly availed by the appellant is confirmed on M/s Singhal Strips Ltd. and penalty of ₹ 40,000/- is also confirmed against Sh. Ramesh Chand Aggarwal. 7. For rest of the demand, the matter needs fresh adjudication at the end of the adjudicating authority after granting cross-examination of the persons namely Sh. Rupesh Bansal and transporters as the same is required to be provided to the appellant for fair adjudication. After granting the cross-objection, the matter shall be adjudicated on its merits in accordance with law by the adjudicating authority. 8. In result, a demand of ₹ 4,51,250/- along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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