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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Ashok Jindal, Judicial Member, K. Anpazhakan, Technical Member
Surya Alloy Industries Ltd. – Appellant
Versus
Commissioner of CGST & Central Excise, Durgapur – Respondent
| Table of Content |
|---|
| 1. summary of facts regarding disputed cenvat credit and show cause notice. (Para 1 , 2) |
| 2. arguments and initial findings regarding the necessity of cross-examination in tax proceedings. (Para 3 , 4 , 5 , 6 , 7) |
| 3. application of natural justice principles and decision to remand for cross-examination. (Para 8 , 9 , 10 , 11) |
FINAL ORDER NO.75603-75604/2026 DATE OF HEARING : 11 MARCH 2026 DATE OF PRONOUNCEMENT : 20 MAY 2026 Per Ashok Jindal :
The appellant is in appeal against the impugned order denying cenvat credit availed on inputs and input services by the appellant along with interest of amounting to Rs.58,76,084/- and equivalent penalty.
2. The facts of the case are that the appellants are engaged in the manufacture of M.S. Ingot utilising the Scrap/M.s. Round Cuttings, Scrap (M.S. Round Cuttings/Short Length). During the ordinary course of their business, from September, 2009 to April, 2012, the appellants had purchased 2383.385 M.T. of input from M/s. Shree Ganesh Forging Company. The transportation of the goods were arranged by them. The appellants had duly received the goods in their factory and reflected the same in their RG23A Part-1 & Part-II. The appellants
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