TMI Blog2021 (11) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... the Adjudicating Authority seeking further verification of all the records is unwarranted. We are of the view that the aforesaid verification report is conclusive one therefore; no further material is required for establishing the stock lying in the factory of the appellant as on 31.03.2004. Therefore, we are of the view that the Commissioner (Appeals) has gone beyond the direction given by the Tribunal in the earlier order dated 19.11.2010. The appellant have complied with the procedure prescribed for availing transitional credit in respect of the stock lying as on 31.03.2004. Therefore, there is no reason to deny the Cenvat Credit. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 901 of 2011 - A /12514/2021 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered by this tribunal in the case of Commissioner of C.EX , Mumbai III vs. Vandana Dyeing Pvt Ltd. 2017 (358) ELT 399 (Tri.Mum) 3. Shri J.A Patel learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. We have considered the submission made by both the sides and perused the records. We find that in the earlier round of appeal before this Tribunal, this Tribunal has passed order A/1900/WZB/AHD/2010 dated 19.11.2010 wherein the following observation was made. 7. Learned advocate appearing for the appellant submits that the legal issues now stand decided by various decisions of the Tribunal in respect of both the disputed points. He relies upon following decisions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue has been settled in the appellant s case. The matter was remanded only for actual verification of the stock. We find that the appellant have filed declaration of stock to the department which was verified by the Range Superintendent. The said report is scanned below: As per the above report it can be seen that after proper verification some discrepancy was found for ₹ 1, 50,250/- which was reversed by the appellant. As per the procedure the proper stock verification was conducted by the Superintendent thereafter the Adjudicating Authority seeking further verification of all the records is unwarranted. We are of the view that the aforesaid verification report is conclusive one therefore; no further material is required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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