TMI Blog1997 (6) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for Appellants. Shri Gurdeep Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. On hearing both the parties, we grant stay in all these cases as the matter has to be remanded to the adjudicating authority for a fresh adjudication in accordance with the principles of natural justice. 2. We have heard Shri S.C. Bhide, ld. Consultant for the first two a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the invoices that majority of the consignment of the material supplied by the appellants M/s. Siddharth Metal Works who were sold the material to the appellants M/s. Banco Aluminium Ltd. at much lower rate than the rate given in the corresponding central excise gate passes. Similarly, on scrutiny of the invoices of other appellants M/s. Ganpati Aluminium, it was found that they had also similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the recovery of the Modvat credit so availed of and against the other appellants for penalty on them under Rule 209A of the Central Excise Rules. M/s. Ganpati Aluminium and M/s. Siddharth Metal Works are the suppliers of materials and Shri Rajanbhai R. Desai is the Marketing Manager of M/s. Banco Aluminium and the appellant Shri A.J. Shimpi is their excise clerk. 4. On consideration of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 996. On that date, the ld. Counsel appearing for M/s. Banco Aluminium in his own personal court case was away from Vadodara. Therefore, it may be in the interest of justice to allow the facility of cross-examining the witnesses to this appellants and for this purpose the case is remanded to the Commissioner of Central Excise, Vadodara considering the fact that the cross-examination was, in fact, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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