2012 (7) TMI 292 - AT - Central Excise

Stay petition - denial of cenvat credit on the ground that photocopy of the bill of entry which was produced by the appellant before the first appellate authority - appellant should have produced reconstructed bill of entry in order to be eligible for availing the cenvat credit Held that - Since this evidence was not produced before the first appellate authority - remand the matter back to the first appellate authority to reconsider this evidence and pass an order on merits. Appeal is allowed by way of remand

Summary

The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal by remanding the matter back to the first appellate authority for reconsideration of evidence regarding denial of cenvat credit on a photocopy of the bill of entry. The appellant had deposited the entire duty liability, so the condition of pre-deposit of the penalty amount was waived. The appeal itself was taken up for disposal and the impugned order was set aside for further review.