TMI Blog2014 (11) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... o each and every manufacturing unit and by making general observation credit stand denied to such units. Further, the deponents of the statements have also not been offered for cross examination. impugned order of the Commissioner is not dealing with the evidence available in each and every case and the observation made by him are too general without relating to transactions in the bank accounts and without even referring to alternative source of procurement of raw materials, we deem it fit to set aside the impugned order and remand all the matters to the Commissioner for fresh decision - Following decision of CCE vs. Juhi Alloys Ltd. [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT], Luxmi Metal Industries vs. CCE, Delhi II [2013 (3) TMI 143 - CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corresponding physical movements of the invoices. Based upon the same, inquiries were conducted from some of the recipients of the said goods and inculpatory statements were recorded. Investigations were also made in respect of bank accounts based upon which Revenue entertained a view that the cheque issued for such material bought by the manufacturing units were subsequently being encashed and there was certain cash deposits in the bank account of said two dealers. 3. Based upon the investigations, proceedings were initiated against the manufacturing units as also against the dealers culminating into passing of impugned order. 4. After hearing the submissions made by both sides and after going through the impugned order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. CCE, Delhi II [2013 (287) ELT 487 (Tri-Del)] as also to another decision of the Tribunal in the case of Rajan Engineering Works vs. CCE, Faridabad [2012 (279) ELT 306 (Tri-Del)]. 6. Inasmuch as we have already observed that impugned order of the Commissioner is not dealing with the evidence available in each and every case and the observation made by him are too general without relating to transactions in the bank accounts and without even referring to alternative source of procurement of raw materials, we deem it fit to set aside the impugned order and remand all the matters to the Commissioner for fresh decision in the light of law declared by the Tribunal and the High Courts in above decisions. 7. Needless to say that appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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