TMI Blog2014 (6) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... all these documents were submitted to the adjudicating authority and the same are in the possession of the Department. In these circumstances, we are of the opinion that remanding the matter to the ld. Commissioner (Appeals) would not serve the purpose, but prolong the litigation. Hence, the matter is remanded to the Adjudicating Authority to consider the evidences/input invoices produced by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. It is his submission that during the course of visit of officers of Anti Evasion Wing to their factory on 26-7-2007, the applicant could not produce the relevant copies of input invoices, on which they have availed Cenvat credit. Consequently, a show-cause notice was issued to them demanding Cenvat credit of Rs. 7,40,796/- and education cess of Rs. 14,933/- for non-production of input invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed their appeal on the ground of non-compliance with the provisions of Section 35F of the Central Excise Act, 1944. 4. After hearing both sides, we find that the appeal itself can be disposed of at this stage. Hence, after waiving the requirement of pre-deposit of all dues adjudged, we take up the appeal itself for disposal with the consent of both the sides. 5. We find that the ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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