TMI Blog2019 (10) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord including RG-23 (Part I II) before the authority within 15 days of receiving the notice of the subsequent adjudication - appeal allowed by way of remand. - Excise Appeal No. 52831 of 2018 - Final Order No. 51253/2019 - Dated:- 5-9-2019 - HON BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Mr. Mohit Gohlyan, CA the Appellant Ms. Tamana Alam, Authorised Representative for the Respondent ORDER RACHNA GUPTA The appellant herein is engaged in manufacture of Sodium Silicate and is availing facility of cenvat credit in respect of duty paid on inputs under Cenvat Credit Rules, 2004. During the course of audit of appellant s record the Department observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 04.12.2012 and the first invoice thereof got issued on 30.01.2013 since their own stationary could not have got printed by them that the manufacturer s/appellant s stationary had been used for transferring the goods from the sister concern to the appellant. The Order under challenge is alleged to be passed on the basis of presumption and sheer ignorance of the bonafide submission made on behalf of the appellant. The show cause notice has also been alleged to be barred by time. It is submitted that the period involved herein is January, 2013 and February, 2013 whereas the show cause notice is of March 2015. Impressing upon that the adjudication is not sustainable either on merits or on the procedural aspect of being barred by time, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground for rejecting the Appeal. In the given circumstances, holding the document as prayed to be produced as an utmost important document and that the same was not produced earlier, I hereby remand the matter to the original adjudicating authority with the direction to appellant to produce all relevant record including RG-23 (Part I II) before the authority within 15 days of receiving the notice of the subsequent adjudication. The original adjudicating authority after receiving the documents shall be adjudicating the issue afresh not only about the impugned cenvat credit but also about the penalties and about the plea of show cause notice being barred by time as taken by the appellant. With these observations, Appeal stands allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X
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