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M/s. Maruti Udyog Ltd. Versus CCE Delhi-III Gurgaon

Denial of CENVAT credit - non- filing of relevant documents for verification - Held that: - there was no list of documents have been sought from the appellant for verification purposes. In that circumstance, the matter needs examination at the end of the adjudicating authority for verification purpose. The adjudicating authority on production of records by the appellant shall direct the appellant to provide further documents if required for entertaining their refund claim. In that circumstance, .....

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f ₹ 2,41,004/- against the appellant. 2. The facts of the case are that the show cause notice dated 26.3.1991 was issued to the appellant to deny credit of ₹ 1,71,15,331/-. The matter was adjudicated and the demand of duty of was confirmed which was challenged before this Tribunal and this Tribunal vide Final Order No.A/1911/96-NB remanded the matter back to the adjudicating authority. In the remand proceedings, again the demand was confirmed as per earlier adjudication order. Again .....

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7; 75 lakh. In that instant case, the appellant field refund claim on 10.1.2000 for ₹ 9,55,786/-. The show cause notice was issued to reject the refund claim filed by the appellant on the ground that the appellant has not filed relevant documents for verification. The adjudicating authority rejected the refund claim for want of documents and also confirmed the demand ₹ 2,41,004/- against the appellant. The said order was challenged before the Commissioner (Appeals) who confirmed the .....

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