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2017 (12) TMI 142 - CESTAT AHMEDABADClandestine manufacture and removal - irregular availment of CENVAT credit - Held that: - even though relevant invoices, ledgers, LRs explaining the alleged clearances of the goods were by other units, but erroneously considered to be their clearance, in the Annexure to the SCN, however, the adjudicating authority has not considered the same - the Appellants in their Appeal paper book enclosed these evidences in the form of invoices, LRs, ledgers, etc. claiming that it relate to the confirmation of demand of ₹ 18,11,396/-, and demonstrated their point referring to the invoice issued by one M/s 1,51,976/-, but both the authorities below have not addressed the issue by analyzing the said evidences - these ledgers, invoices, LRs need to be examined and specific finding on these evidences ought to be recorded by the adjudicating authority - appeal allowed by way of remand.
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