TMI Blog2017 (2) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, the appellant has claimed that they have cleared the trade rubber on payment of duty. We find that the adjudicating authority has not verified any of the documents such as challans issued by the M/s. Emkay for sending of rubber compound/cushion rubber for job work to Kayji and the challans of Kayji for return of job work goods to M/s. Emkay and final clearance of the same on payment of duty by M/s. Emkay. This co-relation has to be verified by the adjudicating authority which was not done so - since the Tribunal had directed to the adjudicating authority to verify the documents and statements than the adjudicating authority should not have avoided such exercise on one or other pretext - appeal allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the intermediate stage. The Tribunal after considering the theory of job worker remanded the matter to the adjudicating authority to verify the claim of the appellant regarding the job work transaction. The adjudicating authority once again adjudicated the matter whereby the demand of duty was confirmed and penalty/interest was imposed therefore the appellant, in the second round, are before us. 2. Shri H.P. Kanade, Ld. Counsel for the appellant submits that the Tribunal in the first round remanded the matter specifically to verify the statement showing movement of goods for job work and return. However the Commissioner has brushed aside the statement, documents and Chartered Accountant s Certificate mainly for the reason that the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that since no prescribed procedure was followed the duty is payable at every stage of manufacturer. Therefore the lower authority correctly demanded duty from Emkay on clearance of Rubber Compound and Cushion Rubber also on Kayji on manufactured and clearance of Tread Rubber. 4. We have carefully considered the submissions made by both the sides, we find that this is the second round of appeal before this Tribunal. In the first round this Tribunal vide Order No. A/154-155/WZB/2006/C-III dt. 20.1.2006 had remanded the matter to the original authority with the following observation: 3. After hearing both sides and considering the material o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untant certificate and the statement submitted by the appellant. Therefore the adjudicating authority in de novo adjudication was supposed to verify the statements in the light of Chartered Accountant certificate and also documents related thereto. The adjudicating authority should not have taken the stand that the documents, which were not produced during the inquiry of the case cannot be submitted later on. Though the documents were not submitted at the time of inquiry but at a later stage, the same verified documents can be rejected only in a case where the adjudicating authority establish that the documents are fabricated, fake or forged which is not the case here. Whether those documents were issued at the time of movement of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he M/s. Emkay for sending of rubber compound/cushion rubber for job work to Kayji and the challans of Kayji for return of job work goods to M/s. Emkay and final clearance of the same on payment of duty by M/s. Emkay. This co-relation has to be verified by the adjudicating authority which was not done so. In our view, since the Tribunal had directed to the adjudicating authority to verify the documents and statements than the adjudicating authority should not have avoided such exercise on one or other pretext. Since, the direction of this Tribunal s order was not complied with by the adjudicating authority our hands are tight for disposal of this matter finally. Therefore the only option left is to remand the matter once again to the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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