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2022 (6) TMI 41 - CESTAT NEW DELHIInput Tax Credit - non-production of original documents by the appellant - Department observed that they have passed on wrong credit to the customers on various counts including the unspecified documents, without having proper documents and the excess credit/ double incidence of duty has been passed on - HELD THAT:- In view of the perusal of the documents as are already on record including Departments' own verification report is also on record. It is held that there are sufficient documents/evidence on record. Thus the findings in the impugned order, that no documents are produced by appellants are hereby held wrong. However, it is still to be appreciated and re considered as to whether those documents and even the verification report pertains to the same invoices which are the subject matter of the Show Cause Notice, as has been mentioned by ld. D.R. It is also to be reconsidered as to whether the documents on record including the invoices are with respect to the amounts mentioned in the Show Cause Notice and whether those documents are sufficient. to falsify the allegations in the Show Cause Notice. This re assessment and re-consideration is only possible at the end of the adjudicating authority below itself. Matter accordingly is remanded to Commissioner (Appeals) to reconsider the entire matter in the light of the documents produced by the appellant - appeal stands allowed by way of remand.
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