9911796707
TMI Blog2013 (2) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Range Officer indicates that it was accompanied by certain details of accounts in the form of Journal Voucher, summary of Journal Vouchers etc. & were also available to the original authority but not considered by it. One of the grounds of the appeal is clearly to the effect that the appellant had taken back the amount credited, in the financial year 2009-10. A copy of the relevant document showing reversal of CENVAT credit appears to have been enclosed to the said memorandum of appeal - the appellate Commissioner's order suffers from non-application of mind and hence deserves to be set aside - documentary evidence in support thereof need to be examined by the original authority - in favour of assessee by way of remand. - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing both sides, I find that the case of the department is that the assessee had written off their books of accounts certain quantities/values of certain slow-moving raw-materials during the aforesaid period and, therefore, they should pay an amount equal to the CENVAT credit taken thereon, in terms of Rule 3(5B) of the CCR 2004. Per contra, the case of the appellant as sought to be made out today by their counsel is that the writing-off was only a clerical mistake and that this mistake was rectified on 31.03.2009 by restoring the relevant quantities/values of the slow-moving raw-materials to the relevant accounts. It is their further submission that all this was done under intimation to the department prior to issue of the show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Another supporting document is on page No. 73 of this compilation and the same appears to be a summary of several Journal Entries which include particulars of JV (Journal Voucher) No. BT1200903AJV000260 dated 31.03.2009, against which an amount of Rs. 22,18,707/- is also indicated towards reversal in respect of slow-moving stock. The learned counsel claims that all these documents were produced with letter dated 28.06.2010 before the original authority well before adjudication of the case. It is further pointed out that these materials were ignored by the said authority and that a grievance made against the same came to be ignored by the appellate authority too. It is submitted that the learned Commissioner (Appeals) mindlessly sustained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the original authority but not considered by it. In any case, it is submitted, all these materials were placed before the appellate authority also. In this connection, a copy of the memorandum of appeal filed with the Commissioner (Appeals) is produced by the counsel and my attention is invited to the relevant paragraphs therein. One of the grounds of the appeal is clearly to the effect that the appellant had taken back the amount credited, in the financial year 2009-10. A copy of the relevant document showing reversal of CENVAT credit appears to have been enclosed as Annexure-11 to the said memorandum of appeal. Having carefully perused the relevant documents, I have no doubt in my mind about the case made out by the assessee before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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