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2016 (9) TMI 127 - CESTAT NEW DELHI

2016 (9) TMI 127 - CESTAT NEW DELHI - TMI - Validity of Commissioner (A) order - Commissioner (Appeals) could have given a finding on merits based on available evidence but remanded the matter further to the Assistant Commissioner - non-compliance of remand direction of CESTAT - Held that:- the action of the Commissioner (Appeals) is fully unjustified and beyond the scope of remand directions given by the Tribunal. The impugned order expressed total helplessness in performing a judicial work. Th .....

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ion, I find the matter has to reach a finality by a fresh decision by the Jurisdictional Original Authority who will examine all evidences keeping in mind the remand order already passed by the Tribunal and pass a fresh order within two months of the receipt of the order. - Appeal allowed by way of remand - Excise Appeal No. 52953 of 2015 (SM) - Final Order No. 51823/2016-SM[BR] - Dated:- 19-5-2016 - SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Ms. Surabhi Sinha, Advocate For th .....

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Sleepers liable to Central Excise duty. Certain proceedings were initiated for denial of Modvat credit of ₹ 15,03,872/- availed by the appellants on HTS Wires purchased from one M/s Patil Steel Wires. Proceedings concluded in the order-in-original dated 07/4/2006 confirming the denial of credit and imposing a penalty of ₹ 5,00,000/- on the appellant. On appeal the Commissioner (Appeals) vide order dated 31/08/2006 upheld the order and dismissed the appeal. On further appeal, the Trib .....

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ent did not furnish specific documents directed by the CESTAT to be examined or furnished any comments on the points raised by the appellant. He further recorded that he issued three letters to the Jurisdictional Commissioner at Bilaspur calling for comments as well as to depute officers for the personal hearing granted on different dates. The Department has neither complied with any of the above requests nor sought any extension of time. Recording the failure of the Department to furnish eviden .....

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ction of the Tribunal. Apart from his lack of power for such remand, the order itself is not legally sustainable as the directions of the Tribunal has not been complied with. The learned AR fairly admits that the Commissioner (Appeals) could have given a finding on merits based on available evidence instead of remanding the matter further to the Assistant Commissioner which apparently is beyond the scope of the original remand. Further, she pleaded that in the interest of justice a final opportu .....

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