TMI Blog2022 (12) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant to produce any additional evidence, in support, but the same was not a direction. There are no reference to the binding precedents contained in such judicial pronouncements and moreover, there are merit in the contentions of the Learned Advocate for the appellant that the job description in the work order was referring to operational and maintenance charge for dry fly ash collection system , which is contrary to the conclusion drawn by the Adjudicating Authority at paragraph 14.5 of the Order-in-Original dated 23.02.2021. The Order-in-Original cannot stand as the same is passed not only without adhering to the directions of this Bench, but also omitting to properly take note of the contents / job description in the work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would submit at the outset that this is the second round of litigation before this forum. She would refer to the Final Order Nos. 43388 to 43390 of 2017 dated 27.12.2017 passed by this Bench in the first round, whereby this Bench was pleased to remand the matter back to the file of the Adjudicating Authority with specific directions to take into account the submissions and contentions, including various judicial pronouncements, with a liberty to the appellant to produce any additional evidence in support of their claim. She would further refer to paragraph 5.2 of the Final Order of this Bench (supra) wherein the conclusion drawn by the First Appellate Authority has been held to be misconceived and that the facts of the case are pari materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of available materials and that therefore, there was no error in the orders of the lower authorities. 5. After hearing both sides I find that a common issue is involved in both the appeals, namely, the denial of CENVAT Credit on the ground of alleged irregular availment of CENVAT Credit and demanding of duty thereon and hence, both the appeals are considered for common disposal. 6.1 Having heard both sides and having perused both the orders of the lower authorities as well as the remand order of this Bench, I am of the view that the Original Authority has not followed the directions of this Bench inasmuch as there was a specific direction by this Bench to take into account the submissions, etc., in paragraph 2 and 3 of the said order, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
