TaxTMI 
TaxTMI 
2017 (9) TMI 867
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Appellant Shri M.R. Melvin, Superintendent (A.R) for respondent ORDER The case of the department is that the appellant has availed the fraudulent cenvat credit on the input namely 'Stainless Steel Coil'. The said input was not received by the appellants and they have taken cenvat credit only on the invoices. Detailed investigation has been carried out regarding the receipt of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e statement of job worker Shri Hitu Sanghvi, Proprietor of the job worker and also the driver Shri Ashok Patil. He submits that these persons statements were recorded wherein they have confirmed the goods manufactured on job work basis. However the show cause notice has not relied upon this statement and the documents related to the movement of goods for job worker. He also submits that the cross-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty with clear intention to defraud the Government by taking the fraudulent rebate. As regard the payment of duty on which the rebate claim was made by the merchant exporter, the separate proceedings has been initiated wherein the merchant exporters were denied, the rebate and the recovery order was passed against which the matter is pending before the Revisionary Authority to Jt. Secretary Revisio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xamination of both the persons, which was denied by the adjudicating authority. Only on this aspect, I am of the view that there is a violation of principles of natural justice. It is a settled position, that whatever strong evidences are there against the appellant but if the appellant want to defend on the basis of certain evidences, it is the requirement of natural justice to consider all the s....