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2018 (5) TMI 719 - AT - Central ExciseCENVAT credit - input PVC resin - inputs have not been received in the factory of the appellant - denial on the ground that the transporters whose vehicle numbers have been entered in the invoices found non- existence or having made statement that they have not transported the goods - demand based on the transporter's statement - Held that: - apart from the statement of transporter, no corroborative evidence has been produced by the Revenue. The said statement has not been examined in chief, therefore, in view of the decision of the Hon'ble Punjab and Haryana High Court in the case of Ambika International, [2016 (6) TMI 919 - PUNJAB AND HARYANA HIGH COURT] the statement of the transporter cannot be relied without examination in chief of the same by the appellants - credit cannot be denied. Clandestine removal - principles of natural justice - it is also alleged against the appellants that they have received the goods from M/s. Roongta Textile without cover of invoices and the same has been used in the manufacture of final products which have been cleared without payment of duty - difference of opinion - Held that: - As there are difference of opinion between the Members, therefore, the matter is referred to the the Hon'ble President to appoint third Member to resolve the issue:- Whether the Member (Technical) is correct in holding that the matter is required to remanded back to the adjudicating by following the provisions of Section 9D and thereafter pass appropriate orders - matter referred to Third Member.
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