2012 (11) TMI 637

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..... espondent. [Order].  It is grievance of the appellant that duty paid goods was sold by it. Since the goods were not accepted by the buyers, it was returned back. While returning the goods the buyer issued invoices wherein duty payment column showed as "nil". Audit pointed out that such a document did not entitle the appellant to Cenvat credit of Rs. 1,68,510/-. None of the authorities belo .....

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..... es. Such an essential exercise is absent in the orders passed by both the authorities below. The impugned order merely pointed out certain defects. Neither there was any inquiry conducted against the buyer nor any investigation made into the record of the appellant with the version of supply of goods. In absence of proper inquiry into the material fact an arbitrary order passed becomes unsustainab .....

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