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2013 (6) TMI 213 - AT - Central ExciseNon-receipt of the inputs - comparison of inputs figures from the bank statement and figures stated in the statement dated 24.03.2005 recorded from Shri Surendra Pilai - whether mere paper credit was enjoyed by appellant as cenvat credit - Held that:- Summary adjudication in respect of ingredients of inputs without any break-up thereof to examine status of each ingredient thereof in each of the five years. An abrupt conclusion was drawn by Adjudicating Authority by a summary order thorough analysis of the composition of different ingredient of inputs of each year. The ingredient contributed to the allegation of difference of stock of inputs of 408.283 Mts. is necessary to be brought to record. When such situation comes to the face of order is possible to draw rational conclusion. Therefore matter should go back to Adjudicating authority to re examine it.
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