2011 (8) TMI 74 - AT - Central Excise

Application for stay - Demand - in the light of the observations made in the case of Bhagwati Silk Mills & Ors vide order No. 2011 -TMI - 203593 - CESTAT, AHMEDABAD held that the impugned order issued in this case also needs to be reconsidered by the original adjudicating authority as per the directions given in the earlier case - matter is remanded back to original authority - appeal is disposed of

Summary

Issues:
1. Confirmation of demand for ineligible cenvat credit based on fake invoices.
2. Request for remand based on previous Tribunal orders.
3. Consideration of similar cases for remand.
4. Decision to set-aside impugned order and remand for fresh decision.

Analysis:
The judgment pertains to stay applications filed against an order confirming a demand of Rs. 51,84,326/- for ineligible cenvat credit, obtained through fake invoices. The appellant did not appear, but the advocate on record referenced a previous Tribunal order for remanding similar matters. The Tribunal noted that in identical cases, appeals were remanded for de-novo decision based on observations in the case of Bhagwati Silk Mills & Ors. Considering this, the Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority for a fresh decision in line with the directions given in the earlier case and specifically in the case of Bhagwati Silk Mills & Ors. The stay petitions and appeals were disposed of accordingly.