2019 (1) TMI 1956

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Appellant : Shri W. Christian (Advocate) For the Respondent : Shri A. Mishra (AR) ORDER Per: Ramesh Nair The case of the department is that M/s Taha Wires Pvt. Ltd availed the cenvat credit without receipt of inputs, accordingly, after detailed investigation, the demand was confirmed in respect of the cenvat credit on non receipt of inputs. 2. Sh. W. Christian Ld. Counsel ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... sides and perusal of records, we find that the entire case is mainly based on various evidences including the statement of various persons. On the request of the appellant, some of the witnesses were cross examined, however, majority of witnesses were not cross examined. In such situation, the adjudication of the SCN without cross examination does not appear to be proper. Therefore, matter needs ....