2020 (3) TMI 454

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....nt Shri Pradeep Gupta, Authorised Representative for the respondent ORDER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein the credit has been denied on the ground that the appellant has received only cenvatable invoices and not the goods. 2. On the basis of records, I find that investigation was conducted by DGCEI at the end of one Shri Amit Gupta, who wa....

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....t. Ltd., On the basis of investigation, a case has been made against the appellants that they have not received goods from M/s. Unnati Alloys Pvt.Ltd and only received cenvatable invoices. Against the said orders, the appellants are before me. 4. Heard the parties. 5. Considering the fact that similar investigation has been conducted by the DGCEI against Shri Amit Gupta and show cause notice....