TaxTMI 
TaxTMI 
1997 (6) TMI 211
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....tant and R.S. Dinkar, Advocate, for Appellants. Shri Gurdeep Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - On hearing both the parties, we grant stay in all these cases as the matter has to be remanded to the adjudicating authority for a fresh adjudication in accordance with the principles of natural justice. 2. We have heard Shri S.C. Bhide, ld. Consult....
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.... suppliers. It was found from the invoices that majority of the consignment of the material supplied by the appellants M/s. Siddharth Metal Works who were sold the material to the appellants M/s. Banco Aluminium Ltd. at much lower rate than the rate given in the corresponding central excise gate passes. Similarly, on scrutiny of the invoices of other appellants M/s. Ganpati Aluminium, it was found....
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....llants M/s. Banco Aluminium for the recovery of the Modvat credit so availed of and against the other appellants for penalty on them under Rule 209A of the Central Excise Rules. M/s. Ganpati Aluminium and M/s. Siddharth Metal Works are the suppliers of materials and Shri Rajanbhai R. Desai is the Marketing Manager of M/s. Banco Aluminium and the appellant Shri A.J. Shimpi is their excise clerk. 4....
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....adjudication was in November, 1996. On that date, the ld. Counsel appearing for M/s. Banco Aluminium in his own personal court case was away from Vadodara. Therefore, it may be in the interest of justice to allow the facility of cross-examining the witnesses to this appellants and for this purpose the case is remanded to the Commissioner of Central Excise, Vadodara considering the fact that the cr....