2018 (1) TMI 103

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....gh, AR ORDER Per: Devender Singh The brief facts of the case are that the appellant is a manufacture of tractors and had received thinner from M/s. Union Metals, Delhi. On the basis of investigation against M/s. Union Metals that they had no manufacturing facility for producing thinner, show cause notice was issued to the appellant for denial of Cenvat credit of Rs. 2,12,291/- from 6.8.20....

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....v) to (vi) have not been supplied. The first appellate authority has given no finding at all on this aspect. Ld. Advocate also submits that the appellant had also requested to cross examine Shri Sunil kumar Marwah, partner of M/s. Union Metals and the transporters, who allegedly were supplying the thinner. The adjudicating authority rejected this request. The Ld. Commissioner (Appeals) did not giv....

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....es and perused the record. 6. I find that it is admitted fact that the three RUDs have not been received by the appellant. The observation given by the adjudicating authority on the request of cross examination is dismissive and presumptions and ignores the possibility that 3 RUDs might have been useful to the appellant in their defence. The first appellate authority has given no finding on the....

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....adjudicating authority while deciding the case. Hon'ble High Court has observed as under: "19. Clearly, therefore, the stage of relevance, in adjudication proceedings, of the statement, recorded before a Gazetted Central Excise Officer during inquiry or investigation, would arise only after the statement is admitted in evidence in accordance with the procedure prescribed in clause (b) of Sectio....