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2016 (9) TMI 733 - AT - Central ExciseCenvat Credit - bogus and fictitious invoices - allegation of non-receipt of imported goods into the factory premises - retraction of statement - import of scrap for manufacturing of M.S.Ingots & Cast iron rough castings - Held that:- Two different adjudicating authorities, one at the original stage and the second in de-novo proceedings ordered by the Tribunal, have concurred with the facts and allegations in the show cause notice and have inter-alia confirmed recovery of the Cenvat credit found thereto to have been taken irregularly. In the second round of litigation, the Tribunal had remanded the matter back to the Commissioner (Appeals) for the reason that authority had not recorded any reasons for his conclusion that 'the impugned order is upheld and the appeal is dismissed. In the impugned order resulting out of such de-novo proceedings, it is seen that the Commissioner (Appeals), out of the nineteen paras of his order, devotes a mere three paras to analyze and arrive at the conclusion reached, which in itself throws doubt on whether he has sufficiently applied his mind in the matter. It is further seen that the raison detre for setting aside of the order of original authority is the finding of the Commissioner (Appeals) that he "is inclined to agree with the appellants" with regard to the various apparent discrepancies pointed out by the latter. I do not thus find any independent application of mind by the Commissioner (Appeals). He has not weighed or analyzed the correctness of the contentions of the assessee, but only discovered an inclination to agree with them. "Inclinations to agree" with the submissions of the assessee cannot take the place of reasoned adjudication of issues that the Commissioner (Appeals), in the capacity of a quasi judicial authority is mandated to do. On the other hand, I find that the Department, in the grounds of appeal filed by them, have ably countered and demolished the presumptions which the Commissioner (Appeals) relied upon while setting aside the adjudication order of the original authority. In the cases of this nature involving illicit availment of Cenvat credit through false documents, the department is against heavy odds to unearth every stone of meticulously executed deception and innovative modus operandi. - Order of Commissioner (Appeals) cannot sustain - Demand confirmed - Decided in favor of revenue.
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