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2017 (1) TMI 90 - AT - Central ExciseCenvat credit - fake invoices - principles of natural justice - Held that: - I find that the ld. Commissioner (Appeals) has recorded as grounds of appeal that the appellant claimed that the inputs carried by the transporters were entered into factory and the description of the same had been duly recorded in the input records. In that event, Commissioner (Appeals) should have given opportunity to the appellant to produce copies of the transport documents. Since, such opportunity was not given by the ld. Commissioner (Appeals) before holding that the appellants did not submit the transport documents, he has violated observance of principles of natural justice. Therefore, the matter is remanded back to ld. Commissioner (Appeals) for De-novo Adjudication of impugned Order-in-Appeal by setting aside the impugned Order-in-Appeal dated 26/11/2009 - appeal allowed by way of remand.
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