2017 (11) TMI 336

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....air, Member(Judicial) Shri. A.K Singh, Advocate for Silver Ispat pvt Ltd and None for others Appellants Shri. Sanjay Hasija, Ld. Superintendent (A.R.) for the Respondent ORDER As per investigation, it was revealed that the appellant are engaged in availing fraudulent Cenvat credit on the invoices issued by registered dealer namely M/s. Parmeshwari Steels, M/s. Indian Steel Company and ....

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....el appeared on behalf of the appellant, M/s. Silver Ispat Pvt Ltd, however none appeared on behalf of the other appellants. Shri. A.K. Singh, Ld. Counsel submits that both the lower authorities have passed the orders by violating the principle of natural justice as entire demand was mainly based on the statements of third parties. The request of the cross examination by the appellant was turned do....

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....was fraudulently availed and same is not admissible. He further submits that being common investigation, all the evidences have been considered by this Tribunal in the said judgment therefore no purpose will be served even if cross examination is allowed and documents provided to the appellants, therefore he prays for upholding the impugned order. 4. I have carefully considered the submissions ....