2023 (1) TMI 589

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....888 of 2020, 10889 of 2020 - A/12183-12189/2022<br>Central Excise<br>HON&#39;BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON&#39;BLE MEMBER (TECHNICAL), MR. RAJU Shri Anil Gidwani, Shri H.G. Dharmadhikari, Shri D. Bhalerav, Shri Manish Jain (Advocates) for the Appellant Shri Prabhat Rameshwaram, Additional Commissioner (AR) for the Respondent ORDER RAMESH NAIR Appellants have filed these appea....

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.... on the strength of purchase invoices received from M/s Shah Foils Ltd., M/s Sunrise Stainless Pvt. Ltd., M/s Sagardeep Alloys Ltd. and M/s Rajputana Stainless Ltd. without receipts of the inputs in their factory premises. The said modus came to the knowledge of department on the basis of certain incriminating documents recovered during the investigations and search operation at the various premis....

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....5/2019 dtd. 18.01.2019 passed in the matter of Shah Foils Ltd. upheld by the Apex Court - Principal Commissioner v. Shah Foils Ltd. - 2021 (377) E.L.T. A87 (S.C.) (ii) Final Order No. A/12332-12335/2019 dtd. 30.09.2019 passed in the matter of M/s Sunrise Stainless Pvt. Ltd. (iii) Final Order No. A/10267-10269/2022 dtd. 17.03.2022 passed in the matter of M/s Rajputana Stainless Ltd. Therefore,....