9911796707
TMI Blog2015 (1) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... In addition to the appeal by MSWPL, there are 2 more appeals filed by the Directors of the company against whom penalties of Rs. 1 lakh each have been imposed. 2. MSWPL was availing CENVAT credit on certain steel inputs namely SS Sheets/Coils without using them in the manufacture of their final products namely SS Wire, SS Wire Rods and SS Flats and SS Angles. According to the Revenue, inspection conducted revealed that MSWPL availed credit on these inputs and diverted them without receiving them in their factory and without using them in the manufacture of final products. The credit was availed wrongly in two ways. In the first method, the inputs were wrongly shown to have been used in the manufacture in the factory and in the second metho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t simply conveyed the decision of the Commissioner not to allow cross-examination and there was no detailed consideration of the request and rejection after such consideration. The second submission by the learned counsel was that the appellants were requesting for relied upon documents properly paginated and indexed. However such paginated and indexed documents were never provided to them. The learned counsel submitted detailed chronological events from 08.03.2012 to 13.04.2013 to show that their efforts to get the documents did not succeed. 4. This is one case where we are remanding the matter very reluctantly. After hearing the counsel and after going through the chronological details of submissions, we find that there is substance in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter, the Superintendent (Adjn.) wrote to the Additional Director DGCEI. Paragraph 2 & 3 are reproduced: 2. It has been stated by the Advocate that a complete set of relied upon documents supplied to them without pagination was being paginated and being sent separately through the authorized representative of the notice company for tallying with the relied upon documents available with this office. It may please be noted that all the original copies of the relied upon documents are with the DGCEI which conducted the investigation. 3. In this context, I have been directed by the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Director to verify and confirm and having written to the assessee to go to the DGCEI office, passing an adjudication order without getting the complete reply/proper reply and without giving an opportunity to the appellants to go through the process of verification with DGCEI was not proper. 8. In view of the above observations very reluctantly we set aside the impugned order and remand the matter for fresh adjudication to the learned Commissioner with a hope that a proper well reasoned order will be passed. Needless to say we hope that appellants shall also extend cooperation. Then again we find that the appellants have been asking for paginated index and frankly we could not understand what exactly was the paginated index they wanted. How ..... X X X X Extracts X X X X X X X X Extracts X X X X
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