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2019 (5) TMI 588 - HC - Central ExciseLevy of penalty - CENVAT Credit - Tribunal while allowing the appeal of the respondent, the issue of eligibility CENVAT credit to the respondent was remanded for fresh consideration - HELD THAT:- Tribunal is the fact finding authority under the Act and is required to deal both with the question of fact and law. The Tribunal should not as a matter of course remand the issues before it to the Adjudicating Authority, unless investigation into facts is required and this can be best carried out by the Adjudicating Authority. In the present case, the impugned order only records certain decisions and proceeds to conclude that the said decisions were not considered by the Adjudicating Authority and therefore, the issue of eligibility of CENVAT credit was remanded to the Adjudicating Authority. In the appeal before the Tribunal, there were no fresh issues of facts which were required to be investigated. In fact there was no dispute on facts. The impugned order of the Tribunal while remanding the matter does not give any reasons to support its remand i.e. why it cannot adjudicate upon the matter on the basis of the material on record. Further, the impugned order deleted the penalty when the issue on merits is remanded to the Adjudicating Authority. This manner of dealing with an appeal is a classic case of putting the cart before the horse. The impugned order dated 21st July 2017 passed by the Tribunal is set aside - Appeal of the respondent is restored to the Tribunal for passing the fresh order in accordance with law.
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