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2015 (11) TMI 663 - AT - Central ExciseDenial of CENVAT Credit - Issue of invoices without actual supply of goods - Held that:- Material which shown to have been cleared under the bill of entry have not been received by the M/s. Nakoda Trading Corporation. Therefore M/s. Nakoda Trading Corporation could not have passed on credit of CVD paid on material which has not been sold to appellant. However, it is observed that no much investigation has been carried out regarding supply of goods from M/s. Nakoda Trading Corporation to the appellant. The appellant has produced all the records to establish that irrespective of any discrepancy at stage of transportation of the goods from ICD Tughlakabad to their supplier but the appellant has received material may not be same material which was cleared from ICD Tughlakabad. - If the appellant has received material, statement of Shri. Ugamraj Jain, who stated that material has not been delivered to the appellant, his cross examination should be allowed. I am therefore of the view that there is contradiction between entire facts as appeared from the records of the appellant and the facts stated by Shri. Ugamraj Jain, therefore cross examination should be allowed. The adjudicating authority as well as first appellate authority irrespective of any conclusion must consider the records of the appellant which was failed to do so. In view of the above discussions, I am of the view that adjudicating authority has violated principle of natural justice inasmuch as not considered request of the appellant for cross examination of Shri. Ugamraj Jain and also in not considering all the documents of the appellant. - Matter remanded back - Decided in favour of assessee.
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