TMI Blog2023 (5) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... law. We also direct that the entire exercise be completed within the period of eight weeks from the date of receipt of this order. The Ld. Commissioner in the denovo Order-in-original which is also the order impugned has recorded that the details of invoices mentioned in the documents submitted by the assessee were matched with the copies of invoices submitted and were found to match. In subsequent paragraphs though he reiterates the specific direction of the Tribunal, but goes on to examine the statutory provisions and has passed the impugned order - the Ld. Commissioner has re-adjudicated the dispute which is already settled by the earlier order of this Tribunal in the first round of litigation. Thus, under the Doctrine of Merger, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December 2013. 2. The facts of the case as mentioned in the Show Cause Notice are that during the course of audit of the records of the Appellant, it appeared that they availed irregular CENVAT Credit on the basis of invoices/debit notes issued by TSL. It was alleged that such credit was taken without having actually received the goods. It is the case of the department that such supplementary invoice/debit notes issued by TSL appeared to be not a valid document for the purpose of availing CENVAT Credit. For this it was stated that the goods were not received along with these documents and the documents did not contain all the information required under Rule 11 of the Central Excise Rules, 2002. Such as the number of original invoices and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute in this Appeal. The Adjudicating authority vide Order-in-Original dated 08.04.2015 confirmed the recovery of irregularly availed CENVAT Credit amounting to Rs.4,93,53,416/- and ordered for payment of interest and also a penalty of equal amount under Rule 15(2) of the CENVAT Credit Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. Being aggrieved, the assessee filed appeal before the Tribunal and the Tribunal vide its order dated 14.06.2022 remanded the matter to the original authority to examine the certificate issued by the Senior manager Accounts (Indirect taxation) on behalf of TSL and allow the credit as may be applicable as per law. The Adjudicating authority vide de novo order dated 23.08.2022 passed the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ignoring the aforesaid clear direction of the Tribunal wherein the Tribunal had given clear direction to the adjudicating authority to examine the certificate produced by the appellant to its satisfaction and thereafter allow the credit as may be applicable as per law. (iii) For that the Commissioner grossly erred in ignoring the verification report submitted by the Range Officer on August 17, 2022 wherein the Range Officer, after examining all the documents including invoices relating to the debit notes in question certified that the invoices submitted by the assessee were tallied with the list of invoices of corresponding annexure to the debit notes to the extent of invoice number and date, weighment, assessable value and central exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grossly erred in holding that the debit notes is not a proper document for taking Cenvat credit. (viii) For that the Commissioner grossly erred in ignoring the binding judgment of the Hon ble Rajasthan High Court and following the single bench order of the Tribunal which was also considered by the Hon ble Rajasthan High Court. The said conduct is contrary to judicial discipline and the law of precedence. (ix) For that the Commissioner grossly erred in holding that the supplementary invoices in question do not qualify as proper duty paying documents as per Cenvat Credit Rules, 2004. (x) For that the Commissioner grossly erred in holding that in terms of Rule 9 of the 2004 Rules, the debit notes/supplementary invoices in question do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized Representative for the department justified the impugned order and prayed that the Appeal being devoid of any merit may be dismissed. 6. Heard both sides and perused the appeal records. 7. We find that the Tribunal vide Final Order No.75350/2022 dated 14.06.2022 has passed the following order:- 5. Accordingly, we admit the additional evidence filed by the appellants and also proceed to decide the issue finally. We find that the appeal deserves to be allowed by way of remand to the original authority. We direct that the original authority examine the dated Certificate, which the Ld. Counsel for the appellants has undertaken to submit to the satisfaction and allow the credit as may be applicable as per law. We also direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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