TMI Blog2016 (11) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived the goods against the invoices issued by the M/s Majtic Industries Ltd. but the adjudicating authority as well as the Ld. Commissioner (Appeals) has brushed aside the submissions made by the appellants and passed an order hurriedly without considering the submissions. In these circumstances, the order passed by authority below has not leg to stand. Therefore, same is set aside and matter is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Appellants are in appeals against the impugned order denying Cenvat Credit and imposing penalty both the appellants. 2. The brief facts of the case are that it is alleged against the appellant Majtjc Industries Ltd. that they are issuing Cenvatable invoices enabling to the another appellant M/s Aarti Steels Ltd. to avail in admissible Cenvat Credit without supplying the goods. On the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the above decision, we find that as the initial burden that good had not been received by the appellant has been discharged by the Revenue, therefore, the onus is on the appellant to prove that the duty paid goods were actually received in the factory and used in the excisable goods. In these circumstances, the impugned orders are set aside and the matter is remanded to the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration adjudication order as well as Order-in-Appeal, I, find that after the remand of the matter by this Tribunal vide order dated 22.09.2008, the appellant filed certain documents to prove the facts that they have physically received the goods against the invoices issued by the M/s Majtic Industries Ltd. but the adjudicating authority as well as the Ld. Commissioner (Appeals) has brushed aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
