2012 (9) TMI 243

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..... rned Counsels says that if the department is dis-satisfied with the evidence produced by the appellant in respect of claim of Cenvat credit of excise duty paid on input, it is left open to Revenue to examine at the receiving end to satisfy whether the concerned invoice was issued or not by the manufacturer and whether excise duty paid by appellant on input has gone into treasury or not. If they ge .....

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..... duty collected, the appellant should succeed before the adjudicating authority. It is expected that the consequence of inquiry should be confronted to the appellant for defence, if any by the appellant.   5. In the result, both stay application and appeal are disposed remanding the matter to adjudicating authority to the aforesaid extent.   6. In view of the above, it is premature to s .....

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