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2016 (11) TMI 782 - CESTAT CHANDIGARHDenial of CENVAT credit - clandestinely removal - issuance of Cenvatable invoices enabling to the another appellant to avail in admissible Cenvat Credit without supplying the goods - Held that: - the appellant filed certain documents to prove the facts that they have physically received the goods against the invoices issued by the M/s Majtic Industries Ltd. but the adjudicating authority as well as the Ld. Commissioner (Appeals) has brushed aside the submissions made by the appellants and passed an order hurriedly without considering the submissions. In these circumstances, the order passed by authority below has not leg to stand. Therefore, same is set aside and matter is remanded back to the adjudicating authority to pass a legal and appropriate order as par the direction of the order of this Tribunal on 22.09.2008 after considering the reply filed by the appellant along with documents within period of 90 days of receipt of this order after affording reasonable opportunity of being heard to the appellant. If the adjudicating authority failed to consider the replies filed by the appellants with documentary evidence the proceeding against the appellants shall be vacated - appeal allowed by way of remand.
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