TMI Blog2023 (6) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by customs commissioner. However, the adjudication order in the customs matter was not considered by the Adjudicating Authority in the present case. This matter needs to be remitted back to the adjudicating authority for re- consideration after considering the customs adjudication order - Appeal allowed by way of remand. - Excise Appeal No. 10587 of 2015 - Final Order No. A/ 11306 /2023 - Dated:- 21-6-2023 - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. C. L. MAHAR Shri Anand Nainawati , Advocate for the Appellant Shri Ghanasyam Soni , Additional Commissioner ( AR ) for the Respondent ORDER RAMESH NAIR The background of this case is that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udication in the customs case was not considered by the adjudicating authority in the present case. In support of his submission he placed reliance on the following judgments:- CCE Vs. Ambuja Cement Eastern Ltd 2005 (191) ELT 480 (T) Essar Oil Ltd Vs. CCE - 2014 (303) ELT 255(T) PI Industries Ltd Vs. CCE Final Order No. A/10905/2016 dated 01.09.2016 CCE Vs. Philips India Ltd 2008 (224) ELT 44 (Guj.) Tata Engg Locomotive Co. Ltd Vs. CCE 2006 (205) ELT 1045 (T) Varanasi Domestic Appliances (P) Ltd Vs. CCE 2007 (213) ELT 286 (T) Lakshmi Automatic Looms Works Ltd Vs. CCE 2010 (259) ELT 545 (T) CCE vs. HMM Ltd - 1995 (76) ELT 497 (SC) Continental Foundation Jt. Venture Vs. CCE -2007 (216) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in the present case the cenvat credit was denied mainly on the allegation that there is a mala fide on the part of the appellant since there was forgery in the licenses under which the bills of entry were filed accordingly the said bills of entry are not valid documents for availing cenvat credit. We observed that the genesis of this case is the fraudulent obtainment of VKGUY DEPB licences in regard to that custom matter the appellants were issue show cause notice dated 05.11.2012 which was adjudicated vide order-in-original passed by customs commissioner. However, the adjudication order in the customs matter was not considered by the Adjudicating Authority in the present case. Therefore, this matter needs to be remitted back to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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