2018 (3) TMI 248

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....Anil Balani, Advocate - for Appellant Shri. Ajay Kumar, Addl. Comm. (AR) - for Respondent ORDER Per: Raju 1. These appeals have been filed by M/s.Specific Alloys Pvt., M/s.Bhagya Alloys Pvt. and Shri Narendra M. Surana, its proprietor/partner. 2. The appellants are engaged in the manufacture of aluminium ingots. Ld. Counsel for the appellants pointed out that their premises were sea....

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....and proceedings, the Commissioner confirmed the demand and imposed penalty under Section 11AC and interest under Section 11AB. The Commissioner also dis-allows the Cenvat Credit claimed by the appellant and imposed equal penalty in respect of the said denial of Cenvat Credit. The Commissioner also imposed a personal penalty on Shri N.M. Surana. 3. Ld. Counsel pointed out that the impugned order....

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.... that the impugned order has been passed in gross violation of natural justice and thus needs to be set aside. 4. Ld. AR relies on the impugned orders. 5. We have gone through the rival submissions. We find that the matter was earlier remanded by the Tribunal with direction to the Commissioner to follow the principles of natural justice. The appellant had vide their letter dated 10/12/2007 s....

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....tural justice. It is seen that the show-cause notice is based on the documents recovered and panchnama made during the search of the factory. The show-cause notice also relies on the statements of Shri N.M. Surana. Other than these evidence no evidence has been relied in the show-cause notice. In these circumstances, cross examination of the investigating officers and range officers is irrelevant ....