Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 965 - CESTAT HYDERABADCENVAT Credit - fake invoices - appellant had availed CENVAT credit on the invoices issued by M/s Annapurna Impex Pvt. Ltd., Ludhiana without actual receipt of the material - Held that:- There is no findings on the contention of appellants herein as to why M/s Annapurna Impex Pvt. Ltd., were not issued show cause notice for the complicity in passing of ineligible CENVAT credit or why the amount which have been debited by the said M/s Annapurna Impex Pvt. Ltd., is to be considered as duty - It is also noticed that the First Appellate Authority has selectively considered the statements of the various individuals of the appellants but has not consider the factual position arising out of holistic reading. Due to various gaps in the impugned order, the issue cannot be decided by the Tribunal with reference to the correct facts of the case. In the case in hand, the First Appellate Authority has not recorded to demolish the factual findings of the Adjudicating Authority. The matter needs reconsideration by the First Appellate Authority - appeal allowed by way of remand.
|