9911796707
TMI Blog2018 (5) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... put steel materials of 599 MT.? - cross-examination not allowed - principles of natural justice - Held that: - statements which are challenged by the appellants required to be subjected to cross examination - also, the show cause notice being issued by the DGCEI, who has no jurisdiction to issue the notice during the relevant period, the said issue being contested by the appellant, the matter is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by DGCEI on 7th Oct. 1999 alleging that without receipt of 599 MT of input steel materials, credit amounting to ₹ 48,11,855/- had been erroneously availed by the appellant, hence the same was proposed to be recovered with interest and penalty from the appellant company; and personal penalty on other noticees. On adjudication, the demand was confirmed with interest and penalty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erior quality procured from unknown sources in the manufacture of good quality of finished goods, is next to impossible, hence the demand is bad in law. He submits that even though the Adjudicating Authority in the impugned order acknowledges the fact that the clearances of finished goods were to M/s IOCL, L & T, BHEL etc. and such supply of finished goods cannot be without proper inspection, howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t proper officers accordingly, in view of the judgment in Mangli Impex Ltd vs. UOI reported in 2016(335) ELT.605 (Del) proceedings cannot be sustained against them and the matter be remanded to the Adjudicating Authority, as held by this Tribunal consistently in a series of cases. 5. The short issue involved in the present appeal is whether the appellant wrongly availed credit of ₹ 48,11,85 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... force in the contention of the Advocate for the appellant in as much as statements which are challenged by the appellants required to be subjected to cross examination in view of the principles laid down in the aforesaid case. Also, the show cause notice being issued by the DGCEI, who has no jurisdiction to issue the notice during the relevant period as held in Mangli Impex Ltd's case (supra) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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