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TMI Blog2012 (11) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... sumption of the fabrics in availment of benefit of Notification No.29/2004 and 30/2004 but the adjudicating authority has recorded in OIO that the appellant could not produce all the relevant records but had produced some of the records for verification. Thus the adjudicating authority, instead of verifying the some of the records and giving benefit to that extent to the appellant, had confirmed the entire demand as demanded by Show Cause Notice, without giving any benefit after verification of records which was produced - direct the lower authorities to conduct verification at the earliest and come to a conclusion, after following the principles of natural justice - in favour of assessee by way of remand. - E/418, 419/2012 - - - Dated:- 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e all the records, based upon such letter of Deputy Commissioner, the adjudicating authority has held that the appellant having not produced all the relevant record for verification, hence the confirmation of demand. It is also his submission that the appellant herein, now has produced a Chartered Accountant s certificate indicating that the lot-wise receipt of fabrics and corresponding sales made after processing. It is his submission that they were in a position to produce all the records as required by the authorities, but the authorities did not look into the matter. He would submit that they have filed an affidavit of the person who had gone to the range office so many times. It is his submission that the matter may be remanded back to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal that the appellant could not produce all the relevant records but had produced some of the records for verification. We find that the adjudicating authority, instead of verifying the some of the records and giving benefit to that extent to the appellant, had confirmed the entire demand as demanded by Show Cause Notice, without giving any benefit after verification of records which was produced. We also find that the adjudicating authority, in his order at Para 24.7 has recorded as under. Now, I find that in the absence of all the records made available for verification, it is not possible to ascertain the factual position whether the noticee had availed CENVAT Credit in respect of the goods cleared without payment of duty or other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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