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2022 (7) TMI 1175 - AT - Central ExciseWrongful availment of Cenvat Credit by the appellant - recovery as per Cenvat Credit Rules, 2004 read with section 11A (5) of Central Excise Act, 1944 - submission of relevant documentary evidences by the appellant at any point of time - HELD THAT:- The submission made by learned Authorised Representative seems to be reasonable as the demand was confirmed by the Adjudicating Authority only on the ground that the appellant did not produce any documentary evidence in support of their submission. Therefore without going into the merits of the appeal, the matter is remanded to the Adjudicating Authority. But what is gathered from the impugned order is that the documents filed by the appellant on 05.03.2015/13.05.2015 were not available with the Adjudicating Authority, for whatever reason. Therefore, the appellant is directed to file all the relevant documentary evidence with the Adjudicating Authority within a period of two weeks from the date of this order, in support of their submission qua the demand of the amount of Rs. 15,50,625/- as the Adjudicating Authority is the proper Authority to examine the documentary evidences. The Adjudicating Authority is directed to decide the issue involved herein afresh after taking into consideration the documentary evidence to be produced by the appellant in support of their submission and after following the principle of natural justice. The appeal is allowed by way of remand.
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