2014 (5) TMI 756

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....hakur, J. For the Appellant : Shri Rahul Gajera, Advocate For the Respondent : Shri K. Shivakumar, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This stay application has been filed by the main appellant M/s. Systemic Steel Industries Limited, Silvassa to stay the operation of Order-in-Appeal No. SRP/217/Vapi/2012-13 dated 15.01.2012. Other appellants upon whom penalties have been imposed a....

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.... aspect was got verified from the field formations as per their statement of facts at serial No. 7(iii) of the appeal filed before the first appellate authority but he has brushed aside these submissions as per Para 6 of the OIA dated 15.01.2013. 2.2. It was also his case that with respect to non-receipt of 50.402MT imported Zinc Ingot, involving cenvat credit of Rs. 10,97,563/-, that the same ....

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....s received from one of them wherein, inter alia, it has been confirmed that the related vehicle was capable of carrying the quantity of ingots shown in the record. It was also argued that cross examination of the persons whose statements were relied upon by the Revenue were not allowed. 3. Shri K. Sivakumar (AR) appearing on behalf of the Revenue argued that there is a clear cut admission of Sh....

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....ination was not provided. This fact is countered by the statement of the appellant that the inputs were received and utilised in their factory for manufacture of dutiable goods and also that the statement of transporters were not recorded. There is also no allegation that Zinc Ingots imported were found diverted to some other place or that any representative of such diverted goods were seized by t....