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2008 (11) TMI 213 - CESTAT, KOLKATACenvat – duty paying documents – fake documents - The order of adjudication should have thrown light on the extent of enquiry done, value of evidence gathered and appraisal thereof, confrontation of the material gathered during enquiry against the appellant to follow principles of natural justice and arrive at a rational conclusion. Therefore, we are of the view that if there is any fake document that was produced for claiming Modvat credit, actual delivery of the input by such suppliers being in question, the chain of evidence proving no delivery and no receipt of the input at both ends calls for proper demonstration on the order to make the order self-speaking. But coming to an abrupt conclusion without stating reasons shall defeat spirit of justice.
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