Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1173 - HC - Central ExcisePrinciples of natural justice - denial of cross-examination of the supplier / manufacturer / dealer / transporters whose statements were relied upon while adjudicating the SCN - Held that: - the record of the proceedings before the adjudicating authority would indicate that at no stage any request was made to summon a particular person for cross-examination whose statement was attempted to be used by the Revenue - he reasons assigned so as to confirm the finding of the adjudicating authority cannot be termed as perverse or vitiated by any error of law. CENVAT credit - denial on the ground that it availed cenvat credit on the strength of invoices without receiving duty paid scrap under the invoices - Held that: - it is established and proved that the appellant received bazar scrap and not scrap under the invoices. The names of those entities who supplied the bazar scrap are also set out in the Tribunal's order - the appellant's role has been pinpointed and with specific details regarding not accounting for those inputs which are mentioned in the invoices while availing of the cenvat credit - This was a systematic fraud and detected during the course of the investigation in which the appellant was clearly involved. The findings of fact are not perverse or vitiated by any error of law apparent on the face of the record raising any substantial question of law - appeal dismissed - decided against appellant.
|