TMI Blog2021 (7) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... non-manufacture on the part of the supplying units by the coordinate statutory functionary which ceases, owing to nullification by the coordinate bench of the Tribunal, to sustain the impugned order in the absence of any other limb. In the circumstances of these facts as well as the non-consideration of several contentions put forth on behalf of the appellants, the impugned order does not commend itself as redolent of the essential qualifications of being legal and proper - the matter be remanded to the original authority for a fresh determination of the conclusions leading from the evidence available on record - appeal allowed by way of remand. - E/86447-86448 & 86621-86622/2017 - A/86471-86474/2021 - Dated:- 22-7-2021 - MR C J MATH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings, for discarding the documentary evidence of receipt of raw materials furnished in response to the notice and for having disregarded the bar on invoking of the extended period. The impugned proceedings originated in one notice pertaining to supplies claimed to have been effected by M/s Gaurav Agrochem Industries, M/s Rajdhani Aromatics and M/s Abhay Chemicals and two notices pertaining to supplies claimed to have been effected by M/s Khazana Corporation between November 2007 to February 2008. 2. The first appellant claims to be an exporter of menthol crystals for the production of which supplies of menthol oil/flakes had been procured from several entities purportedly manufacturing these in Jammu - an area privileged with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder comprising, as it does, of substantial portion of those proceedings as extracts therein. It was also pointed out that such reliance was inappropriate as the corresponding show cause notices did not rely upon those adjudication proceedings that were, as yet, pending. We do not find ourselves inclined to assume that dwelling upon those extracts is of particular necessity in the light of submission tendered by Learned Counsel that all of those had been set aside by the Chandigarh bench of the Tribunal. Suffice it to state, at this stage, that of the refund of ₹ 10,60,34,890 for the period from November 2005 to December 2009 ordered to be recovered from M/s Gaurav Agro-Chem Industries, the credit availed by the first appellant herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. That one of the factors relied upon in the impugned order for upholding the demands, and imposing the detriments, on the first appellant is the adjudication by the jurisdictional authority concerned, for recovery of refunds that manufacturers are entitled to on the finding that such facilities for production did not exist, is not controverted by Learned Authorised Representative. Though the first appellant herein had been placed on notice of the intention to recover refund from their suppliers for alleged suppression of incapacity to manufacture, the subsequent developments in those proceedings were not; the reliance placed by the adjudicating authority in the impugned order could well be said to have taken place behind the back of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate authorities even in circumstances of an adjudication order determining that suppliers could not have provided the first appellant herein with the required inputs. More so, as it was not considered necessary that these proceedings be a part and parcel of that initiated against the suppliers. The want of such separate ascertainment strains the credibility of the determination in the impugned order. 7. Learned Counsel has also submitted that the extended period of limitation could not have been invoked as the returns pertaining to availment of CENVAT credit as well as the intimation pertaining to export consignments were demonstratively unambiguous about the source of the inputs. That, in our view, is not an issue that can be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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