2019 (2) TMI 667

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..... ross-examination of one Shri Sunil was allowed who did not appear for cross-examination, therefore, the statement of Shri Sunil cannot be relied upon. Moreover, the cross-examination of other transporter was not allowed, therefore, there is a gross violation of principle of natural justice as to adjudicate the matter, the crucial point is be decided in the matter is that how the goods were transpo .....

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..... and no goods has been accompanied of the invoices. 2. The facts of the case are that DGCEI conducted an investigation with one Shri Amit Gupta who is stated that he has created firms namely, M/s Unnati Alloys Pvt. Ltd. and M/s Moral Alloys Pvt. Ltd who are registered with the Central Excise Department and are issuing cenvatable invoices to various dealers/ manufacturer buyers without a .....

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..... Pvt. Ltd The matter was adjudicated, the demand was confirmed by denying the Cenvat credit along with interest and penalty was also imposed. Against the said order, the appellant is before me. 4. Heard the parties. 5. During the course of hearing, the Ld. Counsel for the appellant submits that cross-examination of Shri Amit Gupta and Shri Sanjeev Maggu of Leo transporter was allowed and cr .....

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