2021 (10) TMI 584

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... corresponding interest, penalties were confirmed 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 adjudi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....E VS. UPENDR NARAIN ROY- AIR 1923 CALCUTTA 247 • STATE OF BIHAR VS. S.K. THACKER & ORS.- AIR 1981 PATNA 81 • RAJ PETROLEUM PRODUCTS-2005 (192) ELT 806 (T); • TAMBRAPARANI CONTAINERS (P) LTD.-2005 (187) 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 Pri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....'s letter dt. 11.09.2017 • Appellant's letter dt. 20.09.2017 • Department's letter dt. 21.09.2017 • Department's letter dt. 21.10.2017 • Department's letter dt. 05.12.2017 • Appellant's letter dt. 20.12.2017 • Department's letter dt. 15.06.2018 • Appellant's letter dt. 26.06.2018 • Department's letter dt. 13.07.2018 • Department's letter dt. 10.08.2018 • Appellant'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 let....