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2022 (1) TMI 129 - AT - Central ExciseCENVAT Credit - inputs were neither actually received in the factory nor were used in the manufacture of final product - all invoices were not examined duly - March, 2005 to October, 2006 - violation of principles of natural justice - HELD THAT:- It has been acknowledged that the appellant had maintained its record of about 35 consignments of HR coils during the year 2005-2006 and of about 30 consignments thereof for the period 2006-07. The copies of all 65 invoices have also been acknowledged to have been received by the Adjudicating Authority on 09.05.2017 along with RG 23 A part II register and original form IV register for the relevant period as is apparent from para 5.1, 5.3.2 of the order-in-original. However, still only 9 invoices for the period 2005-2006 and 13 invoices for the year 2006-2007 have been considered by the Original Adjudicating Authority even after receiving the verification report - the rest of the invoices have not been considered merely for want of non-maintenance of RG 23 A Part I register. It has been explained by the learned Counsel for the appellant that RG 23 A part I register is record maintained for quantity of inputs received. The said detail is very much available in RG 23 A Part II register as well as in form IV register which records the movement of received inputs, opening balance, quantity received, total quantity, opening and received quantity issued to production section, issued to job workers issued to such clearance and closing balance. Specific invoices are already mentioned in the given columns of these registers. It is otherwise apparent from the copies of the documents as annexed along with the written synopsis. It is deemed appropriate that the Adjudicating Authority has to give a clear finding to the effect what precisely is still missing for want of RG 23 A Part I register. In absence thereof, ₹ 27,99,593/- as has been confirmed against the appellant lacks reasonable jurisdiction - matter remanded to the Original Adjudicating Authority directing them to consider all the 65 ( 35 invoices of 2005-06 and 30 invoices of 2006-07) invoices and to appreciate simultaneously the RG 23 A part II register and form IV register. Appeal allowed by way of remand.
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