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2015 (1) TMI 1134 - AT - Central ExciseDemand for CENVAT credit - inputs were wrongly shown to have been used in the manufacture in the factory - MSWPL showed that these items were sent for job work to other manufacturers for conversion into billets without actually sending the same - Held that:- Additional Director was to conduct verification and send a confirmation report and also assessee was advised to approach DGCEI office. Subsequently in the letter dated 13.04.2013, a copy of which was produced before us today, in paragraph 4 it was stated that the appellants representative had visited the DGCEI office and the concerned officer had directed them to visit their office again in the week starting from 15.04.2013. - it was the Commissioner s office who directed the assessee to go to DGCEI office and also required the Additional Director to conduct verification and send a confirmation. That being the position, it was not proper for the Commissioner to simply adjudicate the matter ignoring his own office request to the Additional Director for a report and ignoring the fact that learned counsel for the appellants had stated that the DGCEI office had asked the appellants to come after 15th April for the purpose of verification of documents/supply of documents. Having written to the Additional Director to verify and confirm and having written to the assessee to go to the DGCEI office, passing an adjudication order without getting the complete reply/proper reply and without giving an opportunity to the appellants to go through the process of verification with DGCEI was not proper. - Matter remanded back - Decided in favour of assessee.
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