2016 (11) TMI 1279

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....ted:- 29-8-2016<br>E/2837, 2839, 2881, 2882, 2885, 2886, 2925, 2950/2009 and E/905/2010 - Final Order No. 61246-61254/2016<br>Central Excise<br>Mr. Ashok Jindal, Member (Judicial) Shri Sudhir Malhotra, Adv., Shri Gaurav Agarwal, Adv. and Shri Arun Kumar Mahajan, Adv. for the Appellants Shri G. M. Sharma, A.R. for the Respondent ORDER The appellants are in appeals against the impugned o....

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....gistration certificate of the dealer has been cancelled on 19.02.2008 with retrospective effect. As a result of this investigation, a show cause notice was issued to the appellants on 07.07.2008 to deny Cenvat Credit availed by the appellants on the strength Of the invoices issued by M/s Rohit Ispat. The matters were adjudicated. The demand of duty alongwith interest were confirmed by denying Cenv....

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....by the appellants in manufacture of their final product. Therefore, impugned orders are to be set aside. Ld. Counsels further submit that the registered dealer was given registration certificate on 20.12.2006 and thereafter no investigation was conducted as per Central Excise Manual directions. Therefore, it is between department and the registered dealer whether he is bogus or not. Appellants hav....