2022 (1) TMI 198

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Patel, Sh.Rahul Gajera, Sh. Vinay s. Sejpal, And Sh. Shamita Patel, Advocates for the Appellant. Sh. Sanjiv Kinker, Superintendent (AR) for the Respondent ORDER RAMESH NAIR These Appeals are directed against Order-In-Original dated 18.06.2018 whereby Cenvat Credit of Rs. 3,07,50,774/- was disallowed against M/s. Metal Link Alloys Ltd. on the ground that M/s. Metal Link Alloys Ltd. hav....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....On behalf of the Revenue Shri. Sanjiv Kinker, Learned Superintendent (AR) also made detailed submissions and also reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that there is a force in the argument of the counsels for all the appellants on the ground of principles of natural justice. We find t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....letter dated 24.01.2011, thereafter, almost after 8 years impugned order was issued. As regard the appellant Shri. Bhavarlal M Jain and Rajeshwar Prasad R Dubey their Company vide letter dated 26.11.2009 and 11.01.2010 addressed to DGCI Mumbai with copy endorsed to adjudicating authority requested to furnish them the copies of all relied upon documents including some missing pages of show cause no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... violated the principles of natural justice by not providing the documents as requested by the appellant and also not giving the effective hearing to the appellants, therefore, without going into the other details of the adjudication order, we are of the view that the principles of natural justice which is the foremost requirement for any adjudication, needs to be followed. 6. Accordingly, we r....