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TMI Blog2017 (11) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, Advocate for Silver Ispat pvt Ltd and None for others Appellants Shri. Sanjay Hasija, Ld. Superintendent (A.R.) for the Respondent ORDER As per investigation, it was revealed that the appellant are engaged in availing fraudulent Cenvat credit on the invoices issued by registered dealer namely M/s. Parmeshwari Steels, M/s. Indian Steel Company and M/s. Jai Ambe Multi Trade Pvt Ltd. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Silver Ispat Pvt Ltd, however none appeared on behalf of the other appellants. Shri. A.K. Singh, Ld. Counsel submits that both the lower authorities have passed the orders by violating the principle of natural justice as entire demand was mainly based on the statements of third parties. The request of the cross examination by the appellant was turned down by the Adjudicating authority. He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issible. He further submits that being common investigation, all the evidences have been considered by this Tribunal in the said judgment therefore no purpose will be served even if cross examination is allowed and documents provided to the appellants, therefore he prays for upholding the impugned order. 4. I have carefully considered the submissions made by both sides and perused the records. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity can be given to the appellant. The adjudicating authority shall provide the documents as asked for by the appellant and also allow the cross examination of the persons wherever possible. Thereafter, adjudicating authority shall pass a speaking order in denovo adjudication. As per my above discussion, I set aside the impugned order and allow the appeals by way remand to the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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