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2015 (10) TMI 1823 - CESTAT AHMEDABADDenial of CENVAT Credit - Invalid documents - Held that:- When the Tribunal categorically directed the Commissioner (Appeals) to verify the fact of taking credit on the basis of valid documents, then it is the duty of the Commissioner (Appeals) to verify the documents himself and he should not proceed on the basis of findings of the Adjudicating authority and upheld the Adjudication order dt.17.02.1999. - Commissioner (Appeals) to verify the fact of taking credit on the basis of valid documents as directed by the Tribunal in earlier order dt.21.09.2005. He would also consider the submissions of the appellant, in respect of imposition of penalty. The Commissioner (Appeals) is directed to decide the appeal as expeditiously as possible. - Matter remanded back - Decided in favour of assessee.
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