2021 (10) TMI 584

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....onfirmed as proposed in the Show Cause Notice, personal penalty were also imposed on the co-appellants Shri. Ajay F. Garg under rule 26 of Central Excise Rules, 2002. The case of the department is that the appellant have availed the Cenvat Credit in respect of imported copper scrap, brass scrap, zinc scrap, aluminum scrap as shown received in their factories. However, the same was diverted in the market but availed the Cenvat Credit thereon on the strength of bills of entry. To substantiate their case the department has relied upon the various documents recovered during investigation. 02. Shri. B. B. Mohite, learned Counsel appearing on behalf of the appellant mainly submits that the entire adjudication was done in gross violation of princ....

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....ELT 276 (T) * VENAYAGA SPINNING MILLS LTD.-2006 (205) ELT 625 (T) * SUNHILL CERAMICS PVT. LTD.-2007 (217) ELT 353 (T) 2.1 Shri B.B. Mohite, in his argument referred to various correspondence whereby, the appellant have been asking to supply relied upon documents from the department but the required relied upon documents were not supplied and the impugned adjudication order which passed without going into the merits of the case deserves to be set aside only in violation of Principles of Natural justice and appeal be allowed. 03. Shri Sharad Airan Learned Assistant Commissioner, (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He submits that as per the acknowledgment of the Sh....

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....pellant's letter dt. 17.08.2018 * Appellant's letter dt. 10.09.2018 * Department's letter dt. 12.03.2019 * Appellant's letter dt. 26.03.2019 * Department's letter dt. 27. 03.2019 * Appellant's letter dt. 02.04.2019 * Appellant's letter dt. 16.04.2019 * Department's letter dt. 23.04.2019 4.1 On going through the above correspondence, we find that it is not only the correspondence between the appellant and DGCEI and the adjudicating authority but there are also number of letters written by the office of the adjudication authority to the DGCEI for supplying the required documents. This itself shows that the appellant have not been given all the relied upon documents at any point of time. Since, there is no dispute that the appel....