2008 (9) TMI 661

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..... e whose number shown on the duty paying documents as they were of taxis, private car, tankers etc. Adjudicating authority in the first amount confirmed demand and imposed penalty which was carried in appeal by the appellant to the Tribunal. Tribunal while hearing the matter, remanded the issue back to the adjudicating authority by giving following directions :- In the circumstances, the impugned orders passed by the lower authorities are set aside and the matter remanded to the Original Authority to provide copies of the impugned invoices, the details of the impugned vehicles as well as certificates/verification reports obtained from the R.T.O. authorities to the appellants and to grant them an adequate opportunity of hearing to produce .....

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..... evidence is forthcoming in the show cause notice or from the authorities to book a case, hence adjudicating authority was correct in dropping the proceedings. It is clear that the ld. Commissioner (Appeals) has erred in allowing the appeal as filed by the revenue-appellant. 4. Ld. JDR on the other hand would submit that the order passed by the ld. Commissioner (Appeals) is correct and the adjudicating authority should have considered the documents already on record and come to the conclusion. 5. I have considered the submissions made by both sides and perused the records. 6. The direction of the Tribunal in remand proceedings have been enumerated paragraph-4. The plain reading of the direction of the remand proceedings are that the o .....

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..... own on the invoices. It is also seen that the adjudicating authority has categorically come to the conclusion that there is no sufficient evidence to prove the charges levelled in the show cause notice, this would itself indicate that there was absence of documents, which can be relied upon by the adjudicating authority. The adjudicating authority has passed a reasoned order. 7. As against the reasoned order of the adjudicating authority I find that the ld. Commissioner (Appeals) has not given any reasoning for setting aside the said order. The ground on which the ld. Commissioner (Appeals) has set aside the order is that the adjudicating authority should have given the findings on the documents already on record. The plain reading of the .....

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