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2017 (11) TMI 984 - AT - Central ExciseNatural justice - cross-examination - CENVAT credit - fake documents - Held that: - Sh. Ramesh Chand Aggarwal has categorically stated that during the period from February to March 2003, they have not received the goods along with invoices but for rest of the demand, he has not admitted, in that circumstances, the demand on account of denial of Cenvat Credit for the period February to March 2003 on the invoices issued by Sh. Rupesh Bansal in the name of various firms is denied - interest and penalty also upheld. For rest of the demand, the matter needs fresh adjudication at the end of the adjudicating authority after granting cross-examination of the persons namely Sh. Rupesh Bansal and transporters as the same is required to be provided to the appellant for fair adjudication. Partly decided against appellant and part matter on remand.
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