9911796707
TMI Blog2024 (6) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... AMBHAR VERSUS C.C.E. S.T. -RAJKOT [ 2022 (4) TMI 1615 - CESTAT AHMEDABAD] by passing the following order, where it was held that ' the Adjudicating Authority has rejected the retraction for one or other reason. In this case it is necessary for the adjudicating authority to allow the cross examination which is mandated under Section 9 D of Central Excise Act, 1944. By not allowing the cross examination the Learned Adjudicating Authority has violated the principles of natural justice. ' From the above decision, it can be seen that in the aforesaid decision also M/s Gujarat Intrux Limited has taken the Cenvat credit same as in the case of the present appellant and the goods were shown to have manufactured by M/s Suraj and supplied to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial and goods were shown to have been transacted from M/s Suraj to M/s Neo and to those parties. He submits that in one of the case Gujarat Intrux Limited was similarly placed as the present appellants. This Tribunal vide final order No. A/10390-10391/2022 dated 04.04.2022 remanded the matter for want of cross-examination of the deponent who have given the statement. He submits that in the present case also the same statements were relied upon. Therefore, he seeks that only after the cross-examination of those deponent of the statement, these cases can be decided. Therefore, on the similar line of the order dated 04.04.2022, this matters may also be remanded. 3. Shri Anoop Kumar Mudvel, Learned Superintendent (AR) appearing on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements which are the sole evidence for deciding the case cannot be accepted. He further submits that the demand is for the period July 2012- Dec 2013 whereas the SCN was issued on 31.10.2017 a part of the demand i.e. for July 12- October 2013 is even beyond 5 years which in any case is not sustainable. 3. Shri Vinod Lukose, Learned Superintendent AR appearing on behalf of Revenue reiterate the finding of the impugned order. He has submitted the compilation of various judgments which is taken on record. 4. I have carefully considered the submission made by both sides and perused the records. I find that the entire case was made out on the basis of statements of director and chairman of M/s Neo and M/s Suraj respectively and also of transport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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