TaxTMI 
TaxTMI 
2012 (2) TMI 479
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....ated 14-12-2011 in the pending Central Excise Appeal No. 762- 763/2011 in the Central Excise and Service Tax Appellate Tribunal, New Delhi, by which the petitioner has been asked to deposit Rs. 40,00,000/- as precondition for adjudication of the appeal against the demand of Rs. 79,29,442/-, plus interest and penalty order. 3. The CESAT considered the submissions of the appellant, that the Adjudicating Authority did not give adequate opportunity of hearing to the appellant, and that the bank documents were not scrutinised, in arriving at a finding that Rs. 6 Crores claimed as input credit, were cleared to the accounts of the suppliers. 4. Sri Vijay Prakash, counsel for the petitioner submits that the documents relied upon by ....
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.... of their defense except the request of supply of documents and request for cross-examination. I find that 3 personal hearings have been fixed but on all the occasions, JDFL sought adjournments. Their request for cross-examination was also accepted and all the persons whose cross-examination was requested were called for the purpose twice but none appeared for the party to cross-examine them. Section 33A of the Central Excise Act, 1944 clearly provides that no adjournment shall be granted more than 3 times to a party during the proceedings. From the proceedings of personal hearing, I find that party is avoiding to attend personal hearing and have sought adjournment on 3 occasions. The last adjournment was sought by the MD of the party witho....
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....se notice was issued to M/s. JDFL under C. No. 27/ADC/08 dated 19-11-2008. 6.8. I find that from the documents on which credit has been availed by the party, it was found that 5 consignments of SS Coils ranging from 2.62 to 9.79 MT (total weight 35.600 MT) were shown transported on three wheelers, 5 consignments ranging from 1.243 to 8.680 MT (total weight 28.148 transported on Bajaj Chetak Scooter, 15 consignments ranging from 8.650 to 18.816 MT (total weight 206.574) transported on LMVs having of capacity 4 MT on the strength of GRs issued by various tranporters namely M/s. Kamal Roadways, 213, Purani Masjid, Ghaziabod, M/s. Republic Interstate Transport Co., 540, 541 IInd floor Lahori Gate, Delhi, M/s. Chaudhery Tempo Transport C....
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....23 cheques of Rs. 8,84,59,591.00 were cleared from the a/c of M/s. JDFL to the a/c of M/s. Jindal Stainless Ltd., Hisar as per details contained in para 2.17 of this order. 6.11 From the study of these bank statements, it is seen that actually payment of Rs. 9,42,99,644.00 (Rs. 8,84,59,591.00 to M/s. Jindal Stainless Ltd. and Rs. 58,40,053.00 to M/s. SSSPL Chhapraula) was made by JDPL and the rest payment of Rs. 5,97,33,037.00 shown to have been made to M/s. SSSPL Chhapraula has neither been cleared to a/c of M/s. SSSPL Chhapraula nor to a/c to M/s. Jindal Stainless Ltd. Hisar. This amount is almost equal to the value of 270.322 M.T material (Rs. 5,70,86,741/-) shown tranported on scooters, three wheelers and LMVs which suggests tha....
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....wrongly availed credit along with interest." 7. In the present case, we find that the appellant was afforded adequate opportunity to submit reply, and its request to supply the documents and cross-examination was accepted by the adjudicating authority. Inspite of several adjournments granted to the appellant, no proper reply was submitted. Several dates were fixed on which the owners of vehicle and transport companies were summoned. The appellant avoided these hearings. 8. We further find that the adjudicating authority had sufficient material to record the findings that the appellant had played fraud in preparing documents. The consignments weighing 35 mt. tonnes were shown to be transported on vehicles, which was found to ....