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TMI Blog2023 (1) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in present case is decided in the case of SHAH FOILS LIMITED, SHRI KARTIK R SHAH, SHRI RAMESH M SHAH VERSUS C.C.E. S.T. -SURAT-I, II, RAJKOT, AHMEDABAD-III [ 2019 (1) TMI 1162 - CESTAT AHMEDABAD ] where it was held that The goods were handed over to the parties/ brokers from Vasai godwn by M/s SFPL and the Appellants had no role to play in such delivery of goods. There is no evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any cash receipt or it s seizure, no excess raw material consumption was found - thus, the clandestine removal without any evidence as narrated above cannot be established. Thus, the entire matter needs to be re-considered in the light of above decisions - the impugned order is set aside - matter remanded to the adjudicating authority to pass a de novo order after considering the above judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the main Appellant, i.e M/s Suraj Ltd. were the manufacturer of stainless steel Pipes and Tubes falling under the chapter heading 73 of the Central Excise Tariff Act, 1985. They were availing Cenvat Credit on inputs, input services and capital goods as per the Cenvat Credit Rules, 2004. On the basis of intelligence, the search was carried out at the factory premises of M/s Suraj Ltd. on 06.12.2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants learned counsel Shri Anil Gidwani along with Shri H.G. Dharmadhikari, Shri D. Bhalerav, Shri Manish Jain appeared and Shri Prabhat Rameshwaram, learned Additional Commissioner (AR) appeared for the revenue. 05. We heard both the sides and have carefully considered the submissions made by both sides and perused the record. We find that tribunal has passed the following orders and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority to pass a de novo order after considering the above judgments. Needless to say that the appellant should be given sufficient opportunity to make their submission and documents, if any required, and also be granted the personal hearing before de novo adjudication. 06. The appeals are allowed by way of remand to the adjudicating authority. (Pronounced in the open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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