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The Commissioner C&C. E, Hyderabad-III Versus M/s Venkateswara Iron Castings Pvt. Ltd.

2016 (9) TMI 78 - CESTAT HYDERABAD

Modvat credit - rejected without properly examining - Held that:- the Tribunal while remanding the case for denovo adjudication had observed that issue with reference to Modvat Credit has not been examined properly and had directed the quantification of duty amount payable by appellant. In the denovo adjudication we find that lower authority has glossed over the submission of the appellant that the seized invoices/documents required by them for putting forward a defence have not been supplied by .....

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r is remanded to the adjudicating authority for denovo consideration. - Appeal allowed by way of remand - E/883/2006 - A/30577/2016 - Dated:- 23-6-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) and Mr. Madhu Mohan Damodhar, Member(Technical) Shri S.V. Nair, AR for the Appellant None for the Respondent ORDER The facts of the case are that the respondent was issued show cause notice dated 02-12-1999 alleging clandestine manufacture clearance and undervaluation. The notice proposed demand of duty .....

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ication. 2. In the denovo proceedings, vide order dated 29-07-2005 it was held that the claims of Modvat Credit has not been substantiated and adjudicating authority ordered "the party's claim is rejected" . The department is in appeal against this order. 3. The main grounds raised by department in this appeal are as under: 3.1 While adjudicating the impugned show cause notice for the first time, Commissioner confirmed duty demand of ₹ 69,53,381/- and also imposed fines and p .....

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#39;ble Tribunal ordered that the appeals were allowed by way of remand. 3.2 Therefore, during the denovo proceedings, commissioner ought to have quantified the duty payable after deciding the quantum of eligible Modvat Credit as directed by the Hon ble Tribunal. Further, since the Hon'ble Tribunal remanded the case to examine afresh without any condition, all aspects including imposition of fine and penalties should also have been re-determined the demand of duty. However, commissioner' .....

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