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2014 (6) TMI 719 - AT - Central ExciseCenvat credit - non production of copies of Invoices at the time of visit of officers of Anti Evasion Wing - Held that - The appellant had enclosed copies of input invoices with their appeal memorandum and the Id. Advocate for the appellant claimed that all these documents were submitted to the adjudicating authority and the same are in the possession of the Department. In these circumstances, we are of the opinion that remanding the matter to the ld. Commissioner (Appeals) would not serve the purpose, but prolong the litigation. Hence, the matter is remanded to the Adjudicating Authority to consider the evidences/input invoices produced by the appellant and to record a categorical findings on the same. - Decided in favour of assessee.
Issues: Application for waiver of pre-deposit of Cenvat credit and penalty imposed under Rule 15 of the Cenvat Credit Rules, 2004.
The judgment in the present case revolves around the application for waiver of pre-deposit of Cenvat credit and penalty imposed under Rule 15 of the Cenvat Credit Rules, 2004. The appellant, engaged in biscuit manufacturing, faced a demand for Cenvat credit due to non-production of input invoices during a visit by officers. The appellant submitted most invoices during adjudication, debited erroneously availed credit, but the demand and penalty were confirmed. The Commissioner (Appeals) dismissed the appeal for non-compliance with the deposit order under Section 35F of the Central Excise Act, 1944. Upon hearing both sides, the Tribunal found that the appeal could be disposed of without pre-deposit, with consent from both parties. It was noted that the Commissioner (Appeals) did not decide the issue on merit but dismissed the appeal based on non-compliance with procedural requirements. The Tribunal decided to not remand the matter to the Commissioner (Appeals) to avoid prolonging litigation. Instead, the case was remanded to the Adjudicating Authority to consider the evidence and input invoices submitted by the appellant and provide a categorical finding on the same after granting a reasonable opportunity of hearing to the appellant. The appeal was allowed by way of remand, and the stay petition was disposed of.
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