2023 (10) TMI 348

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....– 12193 / 2023<br>Central Excise<br>HON'BLE MR. RAMESH NAIR , MEMBER ( JUDICIAL ) And HON'BLE MR. C. L. MAHAR , MEMBER ( TECHNICAL ) ORDER RAMESH NAIR : This is a case of alleged fraudulent availment Cenvat credit without receipt of inputs. 2. Shri MG Yagnik, learned Counsel at the outset submits that entire case is based mainly on the statements of various persons. The appellant's r....

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....onal statements on the basis of which it is clearly established that the appellant have fraudulently availed the credit without receipt of inputs in their factory therefore the impugned order has to be sustained. 4. On careful consideration of the rival submissions and perusal of record, we find that as regards the cross-examination the Adjudicating Authority has given his findings in Para 33.1 wh....

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....g. The cross-examination of these persons has been asked by them without assigning any reason. However, they were given the opportunity to cross-examine of Shri Anup Agrawal, Shri Neville Shroff and Shri Ramvilas P. Yadav, but on the dates fixed for cross- examination none of these persons turned up for the same. At the time of personal hearing on 29.03.2011, stating that the statements of these p....

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....h of the facts which it contains,- (a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable; or (b) when the person who made the sta....