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TMI Blog2018 (1) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... The brief facts of the case are that the appellant is a manufacture of tractors and had received thinner from M/s. Union Metals, Delhi. On the basis of investigation against M/s. Union Metals that they had no manufacturing facility for producing thinner, show cause notice was issued to the appellant for denial of Cenvat credit of Rs. 2,12,291/- from 6.8.2002 to 8.7.2004. The matter was adjudicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellate authority has given no finding at all on this aspect. Ld. Advocate also submits that the appellant had also requested to cross examine Shri Sunil kumar Marwah, partner of M/s. Union Metals and the transporters, who allegedly were supplying the thinner. The adjudicating authority rejected this request. The Ld. Commissioner (Appeals) did not give any finding on cross examination request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted fact that the three RUDs have not been received by the appellant. The observation given by the adjudicating authority on the request of cross examination is dismissive and presumptions and ignores the possibility that 3 RUDs might have been useful to the appellant in their defence. The first appellate authority has given no finding on the request for supply of RUDs and on the request of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble High Court has observed as under: "19. Clearly, therefore, the stage of relevance, in adjudication proceedings, of the statement, recorded before a Gazetted Central Excise Officer during inquiry or investigation, would arise only after the statement is admitted in evidence in accordance with the procedure prescribed in clause (b) of Section 9D(1). The rigour of this procedure is exempted onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the circumstances of the case, the statement should be admitted in the interests of justice." 7. In view of above, the matter is remanded back to the adjudicating authority to decide the case afresh after providing the required RUDs to the appellant and to follow procedure laid down in Section 9D of the Act. The adjudicating authority will ensure that the appellant are given fair opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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