2013 (11) TMI 232

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....nd relates to appeal No. 57055/2013. 2. Learned Counsel submits that adjudication proceeding was initiated merely on the basis of documents recovered from Dharamkanta and those documents were not supplied to the appellants. Therefore, adjudication is not sustainable for violation of principle of natural justice. No cross examination of raw material supplier and Dharamkanta owner was allowed. Learned Counsel further says that service of Dharamkanta, M/s. Jay Ambica Dharamkanta of Bagru was not used by the appellant. 3. Revenue says that material recovered pointed out clearly that appellant was involved in clandestine removal. So also shortage of goods found and spurious documents seized established defrauding Revenue and availing of Ce....

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....o. RJ 05 G 2281 and RJ 21 G 1014 during the period of January, 2008 to December, 2009 which was not found recorded by the assessee. (iv) Central Excise duty of Rs.1,24,934/- on corresponding quantity of 47.754 MT of M.S. Ingots produced out of the quantity of 53.060 MT of scrap procured by the assessee during November, 2010, from M/s Sankhla Enterprises, which assessee did not account for in their records. (v) Central Excise duty of Rs.37,928/- on quantity of 20.100 MT of M.S. Ingots cleared under parallel invoice no. 526 dated 23.12.2009. Learned Authority proceeded step by step to consider the issues. He looked into the first issue and second issue in Para 79 of his order. On consideration of defence of the appellant he was of th....

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.... slips from supervisor Shri Gopal Singh Statement dated 26.12.2009 recorded from these persons proved questionable modus operandi of the appellant. Raw material supply as appearing in Para 80 of adjudication order also proved that the supplies were not recorded by the appellant. 9. So far as procurement of scrap giving rise to 4th issue above is concerned, learned Adjudicating Authority dealt the same in para 85 of his order. Learned Authority examined the statement recorded from Sankhla Enterprises of Nagpur on 11.2.2011 and examined the material gathered during search. So also finding improbability of goods carried on by trucks stated in the invoices held that mere Cenvat credit was enjoyed by the appellant without receiving the inputs....