2012 (2) TMI 328

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.... ORDER   Per Mathew John:   The Appellants in this case are a first stage dealer who bought iron and steel products like round bars from M/s Khema Ispat Ltd, a manufacturer of such goods. Investigations conducted at the end of manufacturers showed that these goods were never manufactured by them and they had not paid any duty on such goods. Consequently, show cause notices were ....

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....fraudulent invoices to many parties including the Appelant in this case. Now individual appeals filed by the first stage dealers and second stage dealers are coming up for hearing. He submits that the real issue is not whether the goods have been received by the user who took cenvat credit. The issue is whether excise duty was paid on such goods. Such products of iron and steel are manufactured in....