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2015 (2) TMI 39 - AT - Central ExciseBenefit of Notification 30/2004-CE dated 09/07/2004 - Non fulfilment of condition of non-availment of CENVAT Credit of the duty paid on inputs or capital goods - Held that:- department had also sought the details of the exports made by the appellant as also the stock lying as on 15/08/2008 and the appellant had submitted all the relevant details vide letter dated 16/01/2012. It was therefore, imperative on the part of the adjudicating authority to examine these details and give a specific finding as to whether inputs on which credit was availed was used in the manufacture of goods which were exported. Unfortunately, the Commissioner's order is silent in this regard and therefore, the Commissioner has not complied with the directions contained in the remand order of this Tribunal. We further notice that the findings in the impugned orders are a verbatim reproduction of the findings in the order dated 29/12/2009 which was set aside. This again shows complete non-application of mind and mechanical passing of the order. In view of the above factual position, we are constrained to set aside the impugned order and remand the case back to the adjudicating authority once again to pass a fresh order in terms of the directions given in the remand order dated 11/10/2011 - Matter remanded back - Decided in favour of assesse.
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