2017 (2) TMI 478

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....are engaged in the manufacture of excisable goods viz. copper/brass articles falling under Chapter 74 of Central Excise Tariff Act, 1985. They avail cenvat credit on various inputs. A demand notice was issued to the Appellant on 13.05.2009 for recovery of CENVAT Credit of Rs. 15,62,928/- availed during the period July 2004 to April 2006 alleging that the quantity of imported scrap mentioned under the respective duty payment documents was not receive in their factory, with proposal for penalty on appellant Company under Rule 15(1) of CCR,2004 read with Sec.11AC of CEA,1944 and personal penalty under Rule 26 of Central Excise Rules,2002 on other Appellants. On adjudication, the demand was confirmed with equal amount of penalty on the Appellan....

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....uring the adjudication as well as appellate proceedings. He submits that the sample DLR which were referred to in the adjudication order, does not in any manner indicate that the Appellants had received the goods at Bhiwandi. It is his contention that in absence of all documents on which the order is based, are supplied to them, it would be difficult to defend their case effectively by rebutting the allegations. He submits that all these documents need to be supplied to them and also the cross by examination of Shri Dubey be allowed so as to effectively defend their case by submitting their effective reply against the charges leveled in the Show Cause Notice about non-receipt of the goods in their factory. In support of his argument, the Ld....

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....ds up to the place at Bhiwandi and thereafter the goods might have diverted since not received in the premises of the Appellant, as the Appellant had not maintained any records of its receipt, consumption etc. besides the CENVAT Registers. Both the authorities below even though relied upon the statement of the Proprietor of the shipping company and other statements, but request of the Appellant's request for cross examination of Shri R.R. Dubey, observing that the cross examination of the Shri Dubey is not relevant to the facts of the case. The learned Advocate vehemently argued that on the basis of information furnished by him relating to the cost of transportation from dockyard to Bhiwandi and dockyard to Daman (via Bhiwandi), the authori....