2012 (12) TMI 944

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that cross-examination was not allowed. 2. None is present for the appellant nor his authorized representative. There is an application 24.12.2012 stating that Shri Rajesh Kumar has been engaged and fresh vakalatnama was executed in his favour on 24.12.2012. 3. Appeal was adjourned from time to time for no appearance of the appellant. Mere ground of execution of Vakalatnama on 24.12.2012 i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....opper wires of the particular diameter. This is coming out from para 47 of the adjudication order. Reading from page 17 to page 25 of adjudication order it is clearly indicated that authority had applied his mind to decide following issues as stated in para 38 of adjudication order involved in the case: (A) Whether the CENVAT credit of Rs.2,39,120/- on the strength of GPI's issued by M/s Kejriw....