TaxTMI 
TaxTMI 
2011 (12) TMI 440
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....ers of stainless steel ingots and alloy steel ingots. Revenue made out a case that the appellants took fraudulent Cenvat credit amounting to Rs. 2,57,94,584/- during the period 31-12-2004 to 25-2-2008 on copper ingots which were not used in the manufacture of their final products. So Revenue issued a show cause notice dated 12-10-2009 for recovery of the said amount along with interest and penalties. 3. The case made out in short is that they had taken credit of duty paid on copper ingots which will account for about 12% by weight of the products manufactured by them whereas for manufacturing stainless steel copper is needed to a maximum extent of 2% or so. So it is argued that all the copper ingots on which they had taken credit ha....
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....with letter dated 16-2-2010 requesting to let them know about the status of samples drawn from their factory premises as well as that of sample drawn from their dealer's premises. They also requested for inspection of the records of investigation. On 14th Dec. 2010 they requested for inspection of the complete set of documents including the non-relied upon documents but the requests have not been responded to. Since they were not able to have a look at all the documents they were not able to furnish reply in time. The adjudicating authority proceeded to decide the case ex parte in violation of principles of natural justice. 6. The ld AR for Revenue points out SCN was issued on 12-10-2009, but no reply was received from the appellant....
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....ith Rule 24A of the Central Excise Rules. We also note the fact that assessee on his own has been asking from 3-11-2009 onwards for the required documents. 8. The facts brought out by the SCN can give rise to a suspicion that there has been substantial evasion of duty by the appellant. In such a case it is extremely necessary that Revenue proceeds more systematically and speedily to complete the adjudication proceeding. Speed achieved with lethargy to supply the relied upon documents and unwillingness to comply with provisions of Rule 24A can only generate work all around with no gain in revenue terms. 9. The adjudicating authority has written two paragraphs, para 3.2 and para 3.3, on his idea of natural justice. Natural jus....