TMI Blog2015 (10) TMI 2138X X X X Extracts X X X X X X X X Extracts X X X X ..... g. However, the fact remains that certain details which have direct bearing on the finding of the Original Authority ought to be considered for a fair decision. It is an admitted fact that the purchase of main raw material HDPE/PP Granules the movement of Granules and semi-finished/finished products like HDPE Woven Fabric and Printed Sacks are duly accounted for in statutory records by the appellant. Now the denial of credit is solely dependent on lack of capacity in the appellant unit to cut, print and to make the final HDPE Woven Sacks out of Woven fabric. Further, it is also seen that the appellants have questioned to the factual correctness of the findings of the learned Commissioner in para 4.3 (d) of the order. Correct appreciation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llan thereafter it is cut and stitched and sold to customers. They discharged appropriate Central Excise duty at that time and maintained records. Sometimes finished goods were cleared from Jamshedpur unit also. The Revenue conducted certain investigation in July 2003 and came to the finding that since they have no facility to manufacture HDPE/PP Sacks at Pangaon they are not entitled for the credit of duty on inputs. Accordingly, the show cause notice was issued and the case was adjudicated by the Commissioner. The appellant is before us against the said impugned order. The main point of contention of the appellant is that there are serious factual errors in appreciating the details of the case by the Commissioner. Since the adjudication w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant unit has no capacity to manufacture the impugned goods as the machinery was not operative. He pleaded that full transaction is only on paper to avail the Cenvat credit. 3. Heard both the sides and examined appeal papers. In the appeal, the appellant made certain factual points which could not be considered by the lower Authority as no personal hearing could be conducted in spite of opportunities given to the appellant. Though the appellant pleads that they had compelling reasons for non-appearance the Original Authority is bound by the provisions of Section 33A and as such proceeded to adjudicate the case without a personal hearing. However, the fact remains that certain details which have direct bearing on the finding of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order . 4. The appellants also contended various other findings by the lower authority based on facts. We find that correct appreciation of the factual position is required to arrive at the proper decision. The various accounts maintained by the appellant are to be cross-checked with the allegations made in the show cause notice. Apparently this could not have been done as the original order was passed ex-parte. As mentioned earlier the appellant did not avail the opportunity of personal hearing given by the Original Authority resulting in the present situation. However, in the interest of justice and to arrive at a fair decision we find that the matter has to be remanded back to the Original Authority to decide the case afresh. We als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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