TMI Blog2017 (9) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... want to defend on the basis of certain evidences, it is the requirement of natural justice to consider all the submissions made by the appellant in their defence. In these circumstances, the matter needs re-consideration - appeal allowed by way of remand. - E/1864/10 & E/526, 527/12 - A/89527-89529/17/SMB - Dated:- 4-8-2017 - Shri Ramesh Nair, Member ( Judicial ) Shri H.G. Dharmadhikari, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Shri H.G. Dharmadhikari, Ld. Counsel appearing on behalf of the appellants submits that the input was received by the appellant and the same was sent for job work to M/s. Sanghvi Metal Corporation. The job worked goods were cleared on payment of duty, the duty was partly paid from cenvat and partly paid from cash. He submits that as regard the transaction of job worker the investigating of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany and investigation carried out regarding the transport vehicle. All these evidences established that the input on which fraudulent cenvat credit was availed was never received by the appellant, therefore the cenvat credit was rightly denied to the appellant. He further submits that the entire modus operandi right from availing the cenvat credit, manufacture of goods and clearance of the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the demand of cenvat credit but the appellant made a submission before the adjudicating authority that the goods were manufactured on job work basis. The investigating officer's recorded the statement of job worker and the tempo driver regarding the movement of the goods. However, the adjudicating authority has not considered the said submission of the appellant. The appellant also requeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t opportunity of hearing before denovo adjudication. The appeals are allowed by way of remand to the adjudicating authority. It is expected that the adjudicating authority shall pass denovo adjudication order within a period of 3 months from the receipt of this order. The appellant also directed to co-operate in the proceedings. (Pronounced Dictated in court) - - TaxTMI - TMITax - Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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