2015 (2) TMI 698

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....spondent : Shri Ranjan Khanna, DR for the respondent. ORDER Per Archana Wadhwa: After dispensing with the condition of pre-deposit of dues, we proceed to decide the appeal itself for disposal. 2. We find that there is gross valuation of principles of natural justice by the adjudicating authority in passing the present impugned order. 3. Proceedings were initiated against the appella....

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....eciation:- "Please refer to the above Show Cause Notice. The Hqrs. Office has sought verification to the effect that the items on which cenvat credit was taken by you were used in the manufacture of capital goods, repair & maintenance of plant and machinery or in civil construction/structural work. In order to conduct this verification, it is requested to provide following information/docume....

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....lowing:- 1. Item wise and year wise summary of disputed items (2 pages) 2. Sample of Drawings (22 nos) attached, which proves that we have used the said items for making the items and for repairing and maintenance. 3. We are also submitting the item wise, Year wise total bill amount where we have not taken the cenvat credit (9pages). 4. Some material issue passes and ledger (34 pages).....

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....rge quantity of iron and steel items and as such, it can be safely concluded that quantity which have been used for civil and structural purposes. 6. Surprisingly the said report of the Dy. Commissioner, which was sought by the Commissioner himself, stands fully ignored by him while passing the present impugned order. For the reasons best known to him, the adjudicating authority has completely ....