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M/s. Leena Ice & Cold Storage Pvt. Ltd., P.A.S. Pillai, Ansar Ahmed Versus Commissioner of Central Excise, Belapur

2017 (9) TMI 867 - CESTAT MUMBAI

CENVAT credit - fake invoices - input - Stainless Steel Coil - Held that: - there is a violation of principles of natural justice - It is a settled position, that whatever strong evidences are there against the appellant but if the appellant 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. - .....

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ied out regarding the receipt of the input. It was revealed that the transporters vehicles which were shown as used for transportation of the goods were not used for transporting the goods to the factory of the appellant, various statements were relied upon to establish that the inputs were not received by the appellant. Accordingly, the demand of cenvat credit was confirmed penalties and interest were also demanded. 2. Shri H.G. Dharmadhikari, Ld. Counsel appearing on behalf of the appellants s .....

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wherein they have confirmed the goods manufactured on job work basis. However the show cause notice has not relied upon this statement and the documents related to the movement of goods for job worker. He also submits that the cross-examination of both these persons were sought for before the adjudicating authority but the same was denied. 3. Shri M.R. Melvin, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned orders. He submits that there are am .....

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e of the same on payment of duty with clear intention to defraud the Government by taking the fraudulent rebate. As regard the payment of duty on which the rebate claim was made by the merchant exporter, the separate proceedings has been initiated wherein the merchant exporters were denied, the rebate and the recovery order was passed against which the matter is pending before the Revisionary Authority to Jt. Secretary Revisionary Authority. All these evidences established that the appellant was .....

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