9911796707
TMI Blog2024 (3) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals), Jaipur whereby he upheld the order-in-original dated 07.01.2019 passed by the Additional Commissioner and rejected the appellant's appeal. 2. We have heard Shri Bipin Garg, learned counsel for the appellant and Shri Rakesh Agarwal, learned authorized representative for the Revenue and perused the records. 3. The appellant manufactured mild steel ingots from scrap. It availed Cenvat credit under the Cenvat Credit Rules, 2004 CCR. Receiving intelligence from DGCEI and after investigation a show cause notice SCN dated March 2018, was issued to the appellant covering the period 4 March 2013 to 31 October 2014 proposing to deny Cenvat credit of Rs. 71,12,227/- and recover the same from the appellant and to impose penalties. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Gaurav Periwal, Director of the appellant in his statement dated 08.11.2016 confirmed that he had checked on ACES website, the authenticity of the dealers and purchased goods. (iv) The allegations in the SCN was denied by the appellant and specific request was made for cross-examination of the witness. Although the Adjudicating Authority called the witnesses they never turned up. (v) The entire case of the Department based on presumptions and assumptions there is no evidence that the appellant had received only invoices and not goods. (vi) Undisputedly, all the manufacturers/dealers and commission agents were registered with the Central Excise Department and had issued proper invoices. (vii) The payments for the goods were mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the 78 invoices issued by six dealers credit taken on the strength of which is sought to be denied. Most of the remaining RUDs are merely correspondence between different officers or between officers and persons summoned to give statements only 7 RUDs are statements recorded. These are as follows :- RUD 19 - statement of Shri Gaurav Periwal, Director of the appellant RUD 29 - statement of Shri Ajay Kumar Sharma, Proprietor of M/s Hari Om Steel RUD 31 - statement of Shri Dharamveer Kumar, Director of M/s A.S. Infratel P. Ltd. RUD 32 - statement of Shri Sudarshan Singh, Proprietor of M/s Aditya Enterprises RUD 33 - statement of shri Satish Pandey, Proprietor of M/s Bajrang Steel Traders RUD 34 - statement of Shri Jitu Agarwal, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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