9911796707
TMI Blog2018 (1) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the required RUDs to the appellant and to follow procedure laid down in Section 9D of the Act - appeal allowed by way of remand. - E/410/2010 - A/62101/2017-SM[BR] - Dated:- 24-11-2017 - Mr. Devender Singh, Member (Technical) Present for the Appellant: Shri N. Bindal, Advocate Present for the Respondent: Shri Harvinder Singh, AR ORDER Per: Devender Singh The brief facts of the case are that the appellant is a manufacture of tractors and had received thinner from M/s. Union Metals, Delhi. On the basis of investigation against M/s. Union Metals that they had no manufacturing facility for producing thinner, show cause notice was issued to the appellant for denial of Cenvat credit of ₹ 2,12,291/- from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Jindal Drugs (P) Ltd. vs. Union of India-2016 (340) ELT 67 (P H). 3. He also argued on the limitation on the ground that there was no intention on their part which is supported by payment made by cheque and the documents on entry point furnished by them. 4. Ld.AR reiterated the findings of Ld. Commissioner (Appeals). In particular, he relied upon the statement of the supplier and enquiry made from the transporter and other evidences in the show cause notice. 5. Heard both the parties and perused the record. 6. I find that it is admitted fact that the three RUDs have not been received by the appellant. The observation given by the adjudicating authority on the request of cross examination is dismissive and presumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 9D(1) of the Act would apply. In view of this express stipulation in the Act, it is not open to any adjudicating authority to straightaway rely on the statement recorded during investigation/inquiry before the Gazetted Central Excise Officer, unless and until he can legitimately invoke clause (a) of Section 9D(1). In all other cases, if he wants to rely on the said statement as relevant, for proving the truth of the contents thereof, he has to first admit the statement in evidence in accordance with clause (b) of Section 9D(1). For this, he has to summon the person who had made the statement, examine him as witness before him in the adjudication proceeding, and arrive at an opinion that, having regard to the circumstances of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
