Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 676 - HC - Central ExciseEntitlement to avail Cenvat credit - Invoices issued without actually receiving the goods - Corporation diverted the duty paid brass circles/strips/sheets purchased from M/s Agarwal Metal Works Pvt. Ltd. in the open market - Held that:- a perusal of the Tribunal order shows that it does not satisfy the test of a reasoned and speaking order. Further, it was noticed that the case had been booked against the respondent on the ground that the Corporation had diverted the goods as they had altered the description of goods in the invoices issued by them showing the goods supplied by the manufacturer/ supplier. It was only recorded that the revenue had failed to produce corroborative evidence to prove that the respondent had not received the goods against the invoices issued by the Corporation. The Tribunal being a final fact finding authority was required to deal with all aspects of facts and law and then record its conclusions based thereon. No legally justified reasons have been recorded by the Tribunal for dismissing the appeal of the revenue. Therefore, since the tribunal's order does not qualify being a reasoned speaking order as enunciated by the Apex Court in M/s Kranti Associates Pvt. Ltd. and another v. Sh. Masood Ahmed Khan and other [2010 (9) TMI 886 - SUPREME COURT OF INDIA], the same is set aside. - Decided in favour of revenue
|