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TMI Blog2019 (1) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... u and Shri Anil Choudhary, Assistant Commissioners (AR) for respondent ORDER Per: C J Mathew In this appeal of M/s XAL Engineering (I) Pvt Ltd against order in original no. 125/04/V/2010/COMMR/KS dated 3rd June 2010 of Commissioner of Central Excise, Mumbai-V which has confirmed differential duty of central excise amounting to Rs. 13,17,479, along with applicable interest, and imposed penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Hon'ble Supreme Court to the decision of the Tribunal in Hero Honda Motors Ltd [2006 (205) ELT 1050 (Tri-Del)]. It was pointed out that the remand order of the Tribunal had been rendered on the submission of the appellant that they would be able to produce the evidence of such retention without utilisation and that the adjudicating authority, though required, in terms of the remand order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te and decide the matter afresh. It is seen from the records that the appellant did produce the required certificate which, however, did not appear to be to the satisfaction of the adjudicating authority who directed them to furnish all the documents on the basis of which the Chartered Accountant had issued the said certificate. It also appears from the records that the appellant had failed to in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant to do so; only then could any adverse findings arising therefrom be resolved by us. As the adjudicating authority was unable to come to a conclusion based on the limited documentation furnished by the appellant and has rendered a finding that the remand order of the Tribunal could not be interpreted in such a narrow manner as to deny Revenue of its authority, and its obligation, to asc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate of the Chartered Accountant on the basis of available, or requisitioned, material. That would have been the conclusion of the adjudicating authority on applying his own mind. Borrowing from an erased order cannot be construed as proper application of mind. 7. For the above reason, we set aside the impugned order and direct the matter to be considered afresh by the adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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