2014 (6) TMI 617

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....es are being taken up together. Applicant M/s Indian Smelting & Refining Co. Ltd. filed this application for waiver of pre - deposit of duty of Rs. 1,51,62,647/ - . Interest and penalty. Other applicants filed application for waiver  f pre - deposit of penalties only. 3. The demand is confirmed after denying credit of duty paid on input availed by the applicant M/s.  ndian Smelting & Refining Co. Ltd. 4. The brief facts of the case are that the copper ingot/re - melted wire bars were imported by M/s  inesh International Ltd., M/s Vimpin Ent erprise and M/s Bandon Steel Pvt. Ltd. the goods were  urchased on high sea sale basis by M/s Nakoda Trading Corpn. and M/s Dhuleva Trading Corpn. The  oods were cleared fr....

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....lan hence it cannot be said that goods were received in the factory, the contention is that the  uthorized signatory of M/s Dhuleva Trading Corpn. the trader in his statement submitted that the  material was supplied to the manufacturing unit. Only the proprietor of M/s. Nakoda Trading Corpn. denying the supply of the material to the manufacturing unit. The contention is that the statement of Shri Ugamraj Jain proprietor of M/s Nakoda Trading Corporation was recorded at the back of the applicants and request for cross examination was disallowed. As the applicants manufacturing unit received the materials which were further used in the manufacture of goods which were cleared on payment of duty therefore the cross examination of Shr....

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....d by M/s. Indian Sme lting & refining Co Ltd. The contention of applicant is that there are contrary finding in the adjudication order it is not clear whether the Revenue is denying the credit on the ground that material is not received in the factory or the same material is not received in the factory. In these circumstances, the contention is that demand is not sustainable. 8. Revenue relied upon the various statements recorded from the transporters to show that the goods are disposed of Delhi only and goods were not received I n manufacturing unit. Revenue also heavily relied upon the statement of Shri Ujamraj Jain Proprietor of M/s Nakoda Trading Corpn. to show that the goods has not been supplied to the manufacturing unit. Hence man....