2011 (3) TMI 1126

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..... by him is not satisfied in respect of any individual invoice - it is likely that the adjudicating authority has not done any verification so far since they have filed an Appeal before this Tribunal. So the adjudicating authority is given time of two months from the date of receipt of this order to do any exhaustive verification, as ordered by the Commissioner (Appeal), if he desire to do.
Mr. Mathew John, J. Appearance: Appeared for Appellant : Shri S.K. Bhaskar, DR Appeared for Respondent : None Per Mathew John: In this case the Appeal is filed by the department contesting that the Commissioner (Appeal) has remanded the matter to the adjudicating authority for decision when under section 35A of the Central Excise Act giving him .....

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..... of such invoices/records/documents to confirm the correctness of Chartered Accountant's certification. The entire process of scrutiny/verification shall be completed within one month of the date of receipt of this Order-in-Appeal. On verification, if in any of the invoices reveal the freight component has either been included as "extra" or has been recovered separately, the credit availed on such invoices shall be disallowed and duty relating thereto recovered along with penalty equivalent to the amount of duty as provided under Section 11 AC of the Central Excise Act, 1944 read with Rule 15 of Cenvat Credit Rules, 2004. (ii) I hereby disallow and order recovery of credit of Rs.1,35,103/- (Rupees One lac Thirty Five Thousand One Hundred T .....

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..... finally should have been done by the Commissioner (Appeal). 7. Considered the arguments on behalf of the Department. 8. I do not find any infirmity in the impugned order because the issue involved has been decided by the Commissioner (Appeal) after doing reasonable verification. The quantum of credit allowed also is specified. The opportunity given to the department is for doing an exhaustive verification and remedy error if any in the quantum of credit allowed by him. This cannot be considered as a remand of the matter. So I do not find any merit in the argument on behalf of the department. 9. However, it is likely that the adjudicating authority has not done any verification so far since they have filed an Appeal before this Tribunal .....

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