2023 (1) TMI 877

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....for the Appellant (s) Shri A. Roy, Authorized Representative for the Respondent (s) ORDER The Appellant is engaged in the manufacture of non-alloy ingot and industrial oxygen gas. 2. The facts of the case in brief are that a Show Cause Notice dated 30th April, 2010 was issued to the Appellant alleging irregular availment of CENVAT Credit of Rs.24,59,842/- availed against 1372.35 MT of TMT B....

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.... Ld.Advocate appearing on behalf of the Appellant submits that the Ld. Commissioner(Appeals) has passed the Order-in-Appeal dated 30.01.2018 ex parte without granting reasonable opportunity of hearing which is violative of the principles of natural justice and makes the order a nullity. Further the submissions made in the grounds of Appeal were not considered and he just reiterated the findings of....

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....submits that there is no dispute as to the receipt and consumption of the inputs and he draws my attention to the invoices issued by the suppliers to emphasize that the inputs which were received by them from the suppliers, who are registered dealers and were more or less at the same price as supplied by the manufacturer. The Ld. Advocate vehemently argues that the observation of the Ld. Commissio....

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....f Central Excise, Delhi [2004 (178) E.L.T. 805 (Tri.-Del.)]. 4. The Ld. Authorized Representative for the Department justified the impugned orders and prayed that the Appeal filed by the Appellant may be rejected being devoid of any merit. 5. Heard both sides and perused the Appeal records. 6. I find that the manufacturer has taken entire credit in respect of inputs used in or in relation to th....