2011 (9) TMI 367

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..... hri Soni, learned D.R. submits that when the materials are borne by record the first appellate authority failed in his duty to take pain to scrutinize bills/invoices/challans which were sole documents of Cenvat credit. So also he submits that penalty is to be decided after examination. Therefore, Revenue's appeal may be allowed directing the first appellate authority to discharge his co-terminus a .....

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..... . The case in hand before first Appellate Authority was not a fit case to direct the original authority to re-examine all material borne by record. Revenue has, therefore, grievance for remand of the matter made by Commissioner (Appeals). 3. In view of the above, it is preferable that learned Appellate Authority shall pass order afresh in this case to resolve the controversy before him stating th .....

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