Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2019 (10) TMI 1101

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....perused the records of the case including the synopsis filed on behalf of the Appellant. The brief facts of the matter are as follows. The DGCEI, Mumbai, Zonal unit gathered intelligence that M/s. SB International, Mumbai (in short "SBI") had indulged in passing on inadmissible Cenvat credit to various manufacturers who were availing wrong Cenvat Credit on the basis of Cenvatable invoices issued by a registered dealer without physical receipt of inputs on which Central Excise duty was paid by original manufacturer/importers . They seized certain incriminating documents from the premises of M/s. SBI. The Appellant herein is a manufacturer of excisable MS Ingots from MS scrap which they procured from various suppliers and M/s SBI is one of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....liable to be set aside on this ground alone and that this is a fit case to be remanded back to the adjudicating authority for denovo adjudication. Per contra learned Authorised Representative for the revenue reiterated the findings recorded in the impugned order and prayed for dismissal of Appeal filed by the appellant. He also submits that twice the Proprietor of M/s. SBI and its accountant were called for personal hearing but they did not appear. 3. It is settled position that violation of natural justice goes to the root of the matter and is incurable at the appellate stage. The entire case of the Revenue is based on the documents seized by them from the premises of M/s. SBI as well as the statements of Bhavik Sashikant Thakkar-proprie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....examination of the prosecution witness and after cross-examination accept the original statement if it sustains through cross-examination as a piece of evidence. Since such a process was not carried out I remand the matter back to the original authority with a direction to allow cross-examination of all prosecution witnesses by the appellant and further direct that the statement of such persons whose cross-examination could not be conducted should not be relied upon to arrive at any conclusion. I also further direct Revenue to provide copy of Annexure-A to the said show cause notice to the appellant. Further the appellant is free to submit any additional evidence they would like to rely upon before the original authority. With above directi....