2015 (10) TMI 1823

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..... K. Das 1. Learned Representative Shri Rakesh H. Shah, Sr.Manager of the appellant company fairly submits that this appeal was filed to the extent of denial of CENVAT Credit of Rs. 9,20,688.00 along with penalty. He submits that the Tribunal by Final Order No.A/898/WZB/2005/CII/EB, dt.21.09.2005, remanded this matter to the Commissioner (Appeals) to verify the fact of taking credit on the basis of .....

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..... . 3. After hearing both the sides and on perusal of the documents, I am unable to accept the submission of learned Authorised Representative for the Revenue. In my considered view, when the Tribunal categorically directed the Commissioner (Appeals) to verify the fact of taking credit on the basis of valid documents, then it is the duty of the Commissioner (Appeals) to verify the documents himself .....

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