2022 (4) TMI 1615

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....Nair For the Appellant : Shri Amal Dave, Advocate. For the Respondent : Shri Vinod Lukose, Superintendent (Authorized Representative). ORDER RAMESH NAIR The issue involved in the present case is the denial of cenvat credit on the ground that the appellant have not received the inputs and taken credit only on the invoice. The reason for which appellant have not received the inputs is....

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....on 9D of Central Excise Act, 1944 the Commissioner must have allowed the Cross Examination. Accordingly the statements which are the sole evidence for deciding the case cannot be accepted. He further submits that the demand is for the period July 2012- Dec 2013 whereas the SCN was issued on 31.10.2017 a part of the demand i.e. for July 12- October 2013 is even beyond 5 years which in any case is n....