TMI Blog2017 (4) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iples of natural justice was canvassed before the Tribunal. A vague plea without any specific statement or the maker thereof being named, we do not think that the Tribunal was in error in rejecting such ground. The Tribunal has found that beyond making a vague and general statement in the written statement (reply) to the show cause notice, 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. In such circumstances, the reasons assigned so as to confirm the finding of the adjudicating authority cannot be termed as perverse or vitiated by any error of law apparent on the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddhivinayak Rerolling Mills stopped manufacturing activities in June, 2001 due to disconnection of electric supply. Despite this, they issued only invoices to registered dealer and on the strength of these invoices the registered dealer further issued invoices to the appellant. Local scrap which is non duty paid was purchased from the open market and was supplied to the appellant. The inputs covered under the invoices on the strength of which credit was claimed were never received in the factory of the appellant. The Tribunal, as a finding of fact, observed that the invoices of M/s. STI were recovered from the office of the appellant. They were accompanied with the challans of local scrap suppliers and weigh bridge slips of various weigh br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding of fact that from where the inputs were acquired is a burden which could not be discharged by the respondent before that Court. Merely because the original manufacturer of MS Ingots, Sarla Ispat (P) Ltd., Durgapur was nonexistent, does not mean that the duty paid inputs were never received or procured. It is in these circumstances that the adjudication order was rightly set aside. 10. We do not think that the facts obtaining from the record of the High Court of Judicature at Allahabad and before us are identical. We have outlined the clear role of the appellant in not accounting for those inputs which are mentioned in the invoices while availing of the cenvat credit. The bazar scrap was passed off as those inputs covered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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