TMI Blog2020 (3) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... pta and show cause notices were issued to the recipients of goods against whom the invoices were issued by Shri Amit Gupta to various firms. One such firm M/s.Unnati Alloys Pvt. Ltd., Neither cross examination of Shri Amit Gupta nor Shri Amit Gupta was made party to the show cause notice which shows that the investigation conducted against the appellant is not proper. Moreover, the transporters we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the credit has been denied on the ground that the appellant has received only cenvatable invoices and not the goods. 2. On the basis of records, I find that investigation was conducted by DGCEI at the end of one Shri Amit Gupta, who was engaged in passing on inadmissible Cenvat credit on the cenvatable invoices thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that they have not received goods from M/s. Unnati Alloys Pvt.Ltd and only received cenvatable invoices. Against the said orders, the appellants are before me. 4. Heard the parties. 5. Considering the fact that similar investigation has been conducted by the DGCEI against Shri Amit Gupta and show cause notices were issued to the recipients of goods against whom the invoices were issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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