2017 (5) TMI 389

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....Jindal, Member (Judicial) None for the Appellant Shri Vijay Gupta, A.R. for the Respondent ORDER Per Ashok Jindal The applicant has filed this application for rectification of mistake, on the ground that the case of the applicant was listed for hearing on 13.01.2017, in the supplementary cause list, along with the case of Unipearl Alloys and others. This Tribunal, vide final order N....

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....on is allowed and the following order is passed in the applicant s case also ; "The appellants are in appeals against the impugned orders demanding duty along with interest and imposing penalty by denying Cenvat Credit on input to the appellants. 2. The facts of the case are that during the period June, 2007 to September, 2007, the appellants procured pig iron (input) from M/s. R....

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....s issued by M/s Rohit Ispat. The matters were adjudicated. The demand of duty alongwith interest were confirmed by denying Cenvat Credit availed by the appellants on the strength of the invoices issued by M/s Rohit Ispat and penalties were also imposed. Aggrieved from the said orders, the appellants are before me. 3. The Ld. Counsels for the appellants submit that the appellants have rece....

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....ise Manual directions. Therefore, it is between department and the registered dealer whether he is bogus or not. Appellants have received the goods and taken the Cenvat Credit thereon. No cross examination of the registered dealer was granted to reveal the truth. 4. On the other hand, Ld. AR reiterated the observation made by the lower authorities in the impugned order. 5. Heard ....