2013 (11) TMI 1094

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....t, it is seen that the adjudicating authority has confirmed the demand of Rs.51,326/- as ineligible cenvat credit, interest thereof and equivalent amount of penalty on the appellant on the ground that they have taken the cenvat credit without receipt of the inputs covered under the said invoices. 2. Heard both sides and perused the records. 3. Ld. Consultant appearing on behalf of the appellant ....

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....ntical issues have been listed for disposal on 14.06.13 but were adjourned. It is his submission that this appeal also may be taken up for disposal along with the said appeals. 4. Ld. D.R. would submit that there is a statement of the second stage dealer wherein he has accepted that the vehicle numbers which were indicated on the first stage dealers invoice could not have carried the load as ind....