TMI Blog2018 (10) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... dividuals of the appellants but has not consider the factual position arising out of holistic reading. Due to various gaps in the impugned order, the issue cannot be decided by the Tribunal with reference to the correct facts of the case. In the case in hand, the First Appellate Authority has not recorded to demolish the factual findings of the Adjudicating Authority. The matter needs reconsideration by the First Appellate Authority - appeal allowed by way of remand. - E/2870/2011 - A/31299/2018 - Dated:- 12-10-2018 - Mr. M. V. RAVINDRAN., MEMBER (JUDICIAL) For the Appellant : Shri B. Venugopal, Advocate For the Respondent : Shri V.R. Pavan Kumar, Superintendent (AR) ORDER PER: M. V. RAVINDRAN. This appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to counter the detailed findings given by the Adjudicating Authority on each of the evidences relied upon in the show cause notice; the First Appellate Authority simply records admits the allegations made in the show cause notice by stating that the fool proof investigations was made by the investigating authority; it would indicate that the impugned order is non-speaking order and hence cannot be sustained in law, there is no admission or incriminating in the statements of individuals on which reliance was placed by the First Appellate Authority; that non-existing transport companies and the vehicles is concerned; nothing is brought on record as to how the show cause notice has made this allegation. It is his further submission that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords, I find that the impugned order which is passed an appeal filed by the Department, the First Appellate Authority in the impugned order, in the findings portion starting from paragraph No. 7, does not indicate any findings inasmuch in paragraph No. 9 the First Appellate Authority only records that documents recovered and investigation conducted by DGCEI is fool proof investigation and successfully revealed that personnel of individuals of the appellant had admitted irregular availment of the CENVAT credit. There is no findings on the contention of appellants herein as to why M/s Annapurna Impex Pvt. Ltd., were not issued show cause notice for the complicity in passing of ineligible CENVAT credit or why the amount which have been debite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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