9911796707
TMI Blog2013 (2) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... nexus between such finding and the case law discussed in the impugned order. Therefore, appeal remand with a direction to the original authority to take fresh decision on the substantive issue after giving the assessee one more opportunity to substantiate their claim and after physical inspection of Plant and Machinery if deemed necessary. Remand back to AO - E/1930/2010 - FINAL ORDER NO.549/2012 - Dated:- 10-8-2012 - P.G. Chacko, JJ. Respondent Rep by: Ms Sabrina Cano, A.R This appeal of the department is directed against the order passed by the Commissioner (Appeals) setting aside the order-in-original passed by the adjudicating authority. The appellant is represented by the Superintendent (A.R.), but there is no repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i)". In order to substantiate this claim, the party should have, in the first instance, shown that the G.C,/G.P. Sheets were components, spares or accessories of pollution control equipments or of any capital goods falling under Chapters 82,84,85, Chapter 90 or under Heading 6805. No attempt was made towards this, nor was any documentary or other evidence adduced in support of the above claim. In the absence of such evidence, the adjudicating authority confirmed the demand against the party. 3. Before the appellate authority, apparently the party specifically pleaded that the sheets were used in the Kiln Feed GCT and Kiln ESP Gas Dedusting and also in connection with increasing the storage space in storage yard. However, the conclusion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect that the sheets had been used for replacing of the roof over the cement mill. It is not clear whether the adjudicating authority inspected the factory to record such finding. The whole story changed before the first appellate authority, when the assessee made a different factual plea which was to the effect that the sheets had been used in the Kiln Feed GCT and Kiln ESP Gas Dedusting and also for increasing the storage space in the Storage Yard. This plea of the party, notwithstanding, the appellate authority finalized its finding thus: the impugned goods are used in the factory for the purpose of repair and maintenance of capital goods. The basis of this finding is not forthcoming and therefore it is not possible to identify any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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