2021 (2) TMI 1102

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....ds seized under the Panchnama dated 2.2.2016 and to impose the penalty under Rule 15 of the Cenvat Credit Rules, 2004 ('Cenvat Rules', for short) read with Section 11AC of the Central Excise Act, 1944 ('the Act', for short) was issued. Yet another show cause notice dated 2.4.2018 was issued by DGCEI alleging wrong availment of Cenvat Credit by the petitioner. 2. It is the case of the petitioner that insistence on the part of the petitioner was of personal hearing because of the voluminous record and at one stage because the learned counsel for the petitioner had suffered from infection in this pandemic due to Covid-19 virus. 3. The grievance on the part of the petitioner is that separate application for the cross examinati....

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....he Commissioner of CGST and Central Excise, Gandhinagar Commissionerate at Ahmedabad to verify the noting of directions on the file; (B) That Your Lordships may be pleased to issue a Writ of Mandamus or a Writ of Certiorari or any other appropriate writ, direction or order, quashing and setting aside the decision of the Respondent no.2 conveyed vide Order-In- Original no.AHM-EXCUS-003-COM-027-28-20-21 dated 04/09/2020 (Annexure-"A"), and be further pleased to direct Respondent no.2, to allow the Petitioners to cross examine the persons whose statements are relied upon in the Show Cause Notice; (C) Your Lordships may be pleased to set aside the impugned Order in Original No. AHM-EXCUS-003-COM-027-28- 20-21 dated 04/09/2020 direct de-novo....