2016 (10) TMI 300

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..... Ashok Jindal, Member (Judicial) and Mr. B. Ravichandran, member (Technical) Appellant By : Shri R.Sudhinder, Manmohan Gupta and Saurabh Kapoor, Advocate Respondent By : Shri V.K. Gupta, AR ORDER Per : Ashok Jindal: The appellants are in appeal against the impugned orders wherein the credit has been denied to the main appellant M/s.Agarwal Metal Works Pvt.Ltd. and consequently the ....

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....on all the appellants by way of adjudication order. The said orders were challenged before the Commissioner (Appeals) who also confirmed the order of the adjudication. Aggrieved from the said orders, the appellants are before us. 3. Learned Counsel for the appellant submits that the case has been booked against the appellant only on the basis of the statement of first stage dealer m/s.R.K.Enter....

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....hand, learned AR supported the impugned order and submitted that the transporter in his statement has stated that they have not transported the goods to the appellant. 5. Heard the parties and considered the submissions. 6. We have gone through the appeals papers placed before us and on the basis of the documents, we find that the main allegation for denial of credit is the statement of R.K.....