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2022 (12) TMI 906 - AT - Central ExciseCENVAT Credit - denial on the ground of alleged irregular availment of CENVAT Credit and demanding of duty thereon - HELD THAT:- The Original Authority has not followed the directions of this Bench inasmuch as there was a specific direction by this Bench to take into account the submissions, etc., in paragraph 2 and 3 of the said order, which refers to various judicial pronouncements. Moreover, there is also an observation that in respect of two of the judicial pronouncements, the facts were more or less similar to the one in the case on hand. The Bench further permitted the appellant to produce any additional evidence, in support, but the same was not a direction. There are no reference to the binding precedents contained in such judicial pronouncements and moreover, there are merit in the contentions of the Learned Advocate for the appellant that the job description in the work order was referring to “operational and maintenance charge for dry fly ash collection system”, which is contrary to the conclusion drawn by the Adjudicating Authority at paragraph 14.5 of the Order-in-Original dated 23.02.2021. The Order-in-Original cannot stand as the same is passed not only without adhering to the directions of this Bench, but also omitting to properly take note of the contents / job description in the work orders reproduced by him. In view of the above serious irregularity in the Order-in-Original, the impugned order which has sustained the same cannot be sustained. Accordingly, the impugned order is set aside. The matter is once again restored to the file of the Adjudicating Authority who shall pass a speaking order as per law after granting reasonable opportunities to the appellant and since the matter pertains to an earlier period which has travelled twice before this forum, the Adjudicating Authority shall pass a de novo order within a time-frame of 90 days from the date of receipt of this order by the respective Commissionerate. Appeal allowed by way of remand.
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