TMI Blog2023 (1) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... al in SANTRAM METALS ALLOYS PVT LTD AND NAVRATANLAL SHARMA VERSUS C.C.E S.T., -AHMEDABAD-III [ 2022 (6) TMI 912 - CESTAT AHMEDABAD] where it was held that The allegation of the Revenue that the appellant have not received the inputs made against the appellant are not sustainable and thus, the impugned orders are liable to be set aside. Since the case involved facts as well as legal issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled cenvat credit amounting to Rs. 1,56,23,215/- and the same has been adjudicated vide OIO dated 13.10.2008 wherein duty demand was confirmed, penalty imposed on Appellant, on Shri Shivkumar Kaluram Heda earlier proprietor of M/s Omkar Metal Alloys and Director of M/s Santram Metal alloys Pvt. Ltd. and Shri Navratanlal Sharma, Proprietor of M/s Singhal Road Carriers. Being aggrieved by the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed cenvat credit of Rs. 1,18,95,438/-. The said show cause notice was adjudicated vide OIO dated 13.10.2008, being aggrieved, appellant filed appeal before the Tribunal and vide Final Order dated 19.08.2010 while disposing the appeals in case of M/s Santram Metal alloys Pvt. Ltd. had set aside the impugned order and remanded the matter to the Commissioner for taking up the adjudication of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order the demand in the present case is not sustainable. 3. Shri Vinod Lukose, Learned Superintendent (AR) Reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both sides and perused the records. I find that the issue, investigation/ allegation in the present case are prima facie common as appearing in the case decided by this Tribunal vid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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