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2011 (6) TMI 607 - AT - Central ExciseCENVAT credit - on the basis of invoices of M/s Natraj Textile Processors Pvt. Ltd. (NTPPL), which is their sister concern - alleged that NTPPL has cleared the goods without payment of duty and suppressed the same from the department - lower adjudicating authority has arrived at decision only on the basis of order passed by the Additional Commissioner and did not give his finding after taking the cognizance of the evidence produced by the respondent – Held that:- proceedings initiated against NTPPL resulted in the confirmation of demand and imposition of penalty on NTPPL which has not been challenged, which goes to show that duty was not discharged on the goods removed by M/s NTPPL. Therefore, the duty paid character of the goods on which the respondents have taken CENVAT credit is not free from doubt. Similarly the order passed by the Commissioner (Appeals) is self contradictory. appeal is allowed by way of remand
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