2017 (5) TMI 1133

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....rapur, whereas the goods cleared under the same invoices were diverted to different locations at Gujarat. Therefore, the appellants have availed the credit on the invoices without receipt of the goods covered under the said invoices. The department has relied upon the various statements of transporter, broker and the persons who received the goods at Vasind, Gujarat. The demand of such Cenvat credit was confirmed along with penalty on the appellant company as well as on the persons of the appellant company. Being aggrieved by the order-in-original, the appellants filed appeals before the Commissioner (Appeals), which came to be rejected. Therefore, the appellants are before me. 3. Shri S. P. Sheth, learned Counsel appearing on behalf of th....

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....nd Steel Co. Ltd. was not received by the appellant. Therefore, the fraudulent availment of credit is clearly established. For this reason, cross examination was not required. Hence, the lower authorities have rightly rejected the request for cross-examination. 5. I have considered the submissions made by both sides. I find that in the present case, the entire evidences are of third party i.e. either from the broker dealing in the sale of inputs, transporter who transported the goods and the actual recipient of the goods in Gujarat. The statements of all those persons were recorded. As regards the appellants statement, there is no admission as regards the fraudulent availment of credit. Therefore, when the evidences of third party is used ....