TaxTMI 
TaxTMI 
2023 (10) TMI 348
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....e<br>HON'BLE MR. RAMESH NAIR , MEMBER ( JUDICIAL ) And HON'BLE MR. C. L. MAHAR , MEMBER ( TECHNICAL ) ORDER RAMESH NAIR : This is a case of alleged fraudulent availment Cenvat credit without receipt of inputs. 2. Shri MG Yagnik, learned Counsel at the outset submits that entire case is based mainly on the statements of various persons. The appellant's request for cross-examination of those wi....
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....s clearly established that the appellant have fraudulently availed the credit without receipt of inputs in their factory therefore the impugned order has to be sustained. 4. On careful consideration of the rival submissions and perusal of record, we find that as regards the cross-examination the Adjudicating Authority has given his findings in Para 33.1 which is reproduced below:- "33.1 Now, I e....
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....n asked by them without assigning any reason. However, they were given the opportunity to cross-examine of Shri Anup Agrawal, Shri Neville Shroff and Shri Ramvilas P. Yadav, but on the dates fixed for cross- examination none of these persons turned up for the same. At the time of personal hearing on 29.03.2011, stating that the statements of these persons would not be acceptable. Further, M/s Mard....
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....e the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the Court and the Court is ....