2018 (5) TMI 88

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.... For Respondent(s): Ms Nitina Nagori, Authorised Representatives Per: Dr D.M. Misra, Heard both sides. 2. These appeals are filed against OIA-COMMR-A-/288-290/VDR-II/2009 dt 30/11/2009 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals)-VADODARA-II. 3. The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods falling under....

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....who in turn, rejected their appeals, hence the present appeals. 4. The Ld Advocate, Shri W Christian, for the appellants submits that the appellants are engaged in the manufacture of various kinds of Filters, Heat Exchangers etc. In the manufacture of the said goods they used SS Pipes on which they availed credit. It is his contention that since the supplies are made to public sector undertaking ....

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....statements of few transporters who were not subjected to cross examination, the demand cannot be confirmed. It is his contention that the employees who had initially stated to have not seen the input materials at the time of its receipt in the factory, later retracted, hence these statements cannot be the basis for confirmation of the demand against the appellant. He submits the statements, which ....

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....technical test being supplied to public sector undertakings, therefore, allegation of non-receipt of the input materials in their factory is unfounded and the conclusion arrival by the lower authorities mainly on the basis of the statements of the transporters who were not subjected to cross examination, is unsustainable. It is their contention that there was violation of the principles of natural....