9911796707
TMI Blog2012 (12) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 2. None is present for the appellant nor his authorized representative. There is an application 24.12.2012 stating that Shri Rajesh Kumar has been engaged and fresh vakalatnama was executed in his favour on 24.12.2012. 3. Appeal was adjourned from time to time for no appearance of the appellant. Mere ground of execution of Vakalatnama on 24.12.2012 is not an appealable reason to grant adjourn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coming out from para 47 of the adjudication order. Reading from page 17 to page 25 of adjudication order it is clearly indicated that authority had applied his mind to decide following issues as stated in para 38 of adjudication order involved in the case: (A) Whether the CENVAT credit of Rs.2,39,120/- on the strength of GPI's issued by M/s Kejriwal Enterprises, is admissible to the party, in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not reached to the appellant. Mere paper credit was passed on to the appellant. Plea of cross-examination was modality to follow dilatory tactics to deprive revenue from getting its legitimate dues. 6. In view of the above finding there is no question of admissibility of cenvat credit to the appellant because no goods reached to appellant for further processing at its end. Therefore, duty demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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