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2011 (7) TMI 206 - AT - Central ExciseApplication for stay - Demand - in identical issues the appeals of the other applicant/appellants similarly situate have been remanded back to the original adjudicating authority for de-novo decision in the light of the observations made in the case of Bhagwati Silk Mills & Ors vide order No. A/55-185/WZB/AHD/2011 dated 24.01.2011 2011 -TMI - 203593 - CESTAT, AHMEDABAD - Stay petitions also appeals stands disposed of
Issues:
- Appeal against order confirming demand of ineligible cenvat credit - Dismissal of appeals for non-compliance with pre-deposit order - Request for remand based on previous Tribunal orders - Consideration of similar cases for remand Analysis: The appeal before the Appellate Tribunal CESTAT, Ahmedabad was filed against an order confirming the demand of Rs. 18,60,971/- as ineligible cenvat credit, availed based on invoices issued by fake/ fictitious/ bogus dealers/ merchant manufacturers/ weavers. The Commissioner (Appeals) had upheld the original order and imposed interest and penalty. Additionally, the appeals were dismissed for non-compliance with the pre-deposit order. During the proceedings, the appellant was unrepresented, but the advocate on record had referred to a previous Tribunal order remanding similar matters back to the authorities. The advocate requested a similar approach in this case as well, citing the Tribunal's past decision. The Tribunal considered the submissions made by the learned DR and reviewed the records. It was noted that in identical issues, appeals of other applicants had been remanded back to the original adjudicating authority for a de-novo decision based on observations made in previous cases. Specifically, the Tribunal referred to the case of Bhagwati Silk Mills & Ors. Consequently, the Tribunal set aside the impugned orders and remanded the matters to the original adjudicating authority for a fresh decision, instructing them to consider the observations made in the case of Bhagwati Silk Mills & Ors. The stay petitions and appeals were disposed of accordingly.
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