Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 78 - AT - Central ExciseModvat credit - rejected without properly examining - Held that:- the Tribunal while remanding the case for denovo adjudication had observed that issue with reference to Modvat Credit has not been examined properly and had directed the quantification of duty amount payable by appellant. In the denovo adjudication we find that lower authority has glossed over the submission of the appellant that the seized invoices/documents required by them for putting forward a defence have not been supplied by DGCEI. The adjudicating authority has then given the cryptic order without quantifying the duty amount payable as directed by the Tribunal. The lower authority has merely ended with rejection of Modvat Credit without any order for duty to be recovered and fine and penalties to be imposed. Therefore, as the lower authority has merely ended with rejection of Modvat Credit without any order for duty to be recovered and fine and penalties to be imposed, the impugned order is set aside and the matter is remanded to the adjudicating authority for denovo consideration. - Appeal allowed by way of remand
|