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TMI Blog2013 (9) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence produced by the assesse to prove that the fabric which was alleged to had been clandestinely removed was woven in the applicants 100% EOU unit, and is supplied by the third party - he had not dropped the demand and mixed up the issue with the first demand - and confirmed the demands without giving any acceptable reasoning. Validity of order - Held that:- Order was non-speaking and had been passed without proper appreciation of evidences, fact and not following the direction of the Tribunal in remand proceedings - set aside the order and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice – findings recorded by the adjudicating authority go beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Stay Petitions for considerable time,we find that we are unable to proceed in the matter anymore asthe adjudicating authority has not followed our direction in proper perspective and hence after allowing the applications for waiver of pre-deposit of the amounts involved, we take up the appeals themselves for disposal. 5. Ld.Counsel appearing on behalf of the appellant would submit that the directions of the Tribunal in remand order are not being followed and the adjudicating authority has shown on confusion on the facts, non-application of mind and contradiction.For this submission, he would draw our attention to Para 20.1, 16.2 and 16.6 of the adjudication order. It is his submission that the order goes beyond the show cause notice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter back to the adjudicating authority in the first round of litigation, in Para 6, this Bench gave the directions which are as under: After considering the above submissions and after going through the impugned order, we find that the said bills of job work produced by the appellant do not stand considered by the adjudicating authority. Without going into the aspect whether the same were placed by the appellant before him or the same stand produced before us now, we are of the view that in as much as the same are crucial evidence to the dispute in question, these are required to be examined along with appellants claim of having made payments to these weavers through cheque. It gets established that the job work on account of 14 entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stigating officers have chosen not to investigate, it is not open to Commissioner to reject summarily such an evidence when produced by an assessee in his defence.We find that the direction of the Tribunal was to examine as to whether the evidences rebutted the case made in the show cause notice or not.We would have set aside the demand on this ground itself, but in order to give an opportunity to the adjudicating authority to examine whether or not the evidences produced by the appellant supports the applicants contentions, as to that the job work in respect of 14 merchant manufacturers, was indeed done at Bhiwandi.We are of the view that generalized and vague findings arrived at by the adjudicating authority regarding some discrepancies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rics supplied by M/s Mamta Creations and were accepted as being done by weavers in Bhiwandi and are genuine and acceptable.We also find that the ld.Commissioner has not dealt with the appellants submission that the duty demand was highly exaggerated and incorrect rate of duty has been applied for arriving at the demand of duty that needs to be confirmed. 14. In totality, we are of the view that the impugned order is non-speaking order and has been passed without proper appreciation of evidences, fact and not following the direction of the Tribunal in remand proceedings. 15. In view of this, we have no other option but to set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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