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2017 (9) TMI 1061 - AT - Central ExciseCENVAT credit - Duty paying invoices - fake invoices - M/s.HSAL had only supplied invoices to various parties without supplying the goods - Held that: - the fictitious nature of transfer taken of inputs recorded by the Ld. Commissioner (Appeals), is completely contradictory to his conclusion at the end of order that the inputs were actually received by the appellant and the department did not prove that inputs were not received in the factory, categorically. The provisions of Section 9D of the Central Excise Act, 1944 have not been followed by the adjudicating authority, which were required to be followed as per law at that time. It is well settled principle that the adjudicating authority cannot straightaway rely on the statement recoded during investigation unless the conditions set out in Section 9D are fulfilled. The matter requires to be adjudicated afresh by the adjudicating authority after following the procedure laid down under Section 9D of the Act and by following the principles of nature justice - appeal allowed by way of remand.
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