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TMI Blog2015 (2) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be independent application of mind. That is completely lacking. The Tribunal's order can be safely termed as perverse. It is vitiated by errors apparent on the face of the record. Each of the findings of the Tribunal being palpably erroneous result in miscarriage of justice. Mr. Nankani, would submit that the Tribunal rendered its judgment after a good five months of the conclusion of the hearing of the appeal. Such a long gap therefore, is bound to result in inconsistencies, errors and omission to refer to vital materials placed on record. In such circumstances, the questions as formulated for determination and consideration of this Court are substantial questions of law. The appeal deserves to be admitted on the same. 3. Mr. Nankani has taken us through the allegations in the show cause notice, the annexures to the show cause notice and the findings of the Tribunal on two major points. Mr. Nankani would submit that there is an allegation of availment of Cenvat credit on inputs which were not received in the factory of the assessee. The second charge or allegation is of clandestine removal of finished goods. There is a confusion in the finding of the Tribunal because th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eliminary scrutiny of this stock revealed that Cenvat credit has been availed of wrongly and erroneously. The details thereof are set out in paragraph 2 onwards of the show cause notice. There are references made extensively to the authorized signatory of the assessee, spectro incharge of the unit Shri Vivek Kumar Jha, Shri Sameer Agarwal, partner of the assessee and the contents of these statements together with that of one Vipul Vinod Kumar Agarwal, partner have been set out in the show cause notice itself. The norms which have been referred to in the show cause notice are only for the purpose of inviting the attention of all concerned to the fact that there is a shortage of the inputs and which are stated to have been received in the factory and for production and manufacture of finished products, then, the extent of such shortage has to be determined. That is determined with the help of the norms and devised for that purpose. 8. Thereafter, on this point the show cause notice refers to inquiries conducted with the owners/brokers of vehicles shown to be used for transportation of certain inputs. The statements of the owners of M/s. Chauhan Road Lines are extensively referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been availed of is relatable to inputs not received or not used in the factory of the assessee, then, we do not think that its overall agreement with the findings of the Commissioner calls for interference by us. Once the findings of the Tribunal have to be read in their entirety, then, it is not for us to enter into the factual arena. Paragraph 2.2. of the Tribunal's order has been referred by Mr. Nankani. He is critical of the fact that the Tribunal was unaware as to who could be the persons whose statements were relevant for the purpose of establishing and proving the allegation of the wrongful availment of Cenvat credit. There is some force in the complaint of Mr. Nankani that enormous delay in rendering the decisions invariably results in errors creeping in the order and decision of a last fact finding authority like a Tribunal. We are of the view that the Tribunal should avoid such a delay. If it is possible to pronounce orders and decisions at the earliest and expeditiously, then, the Tribunal must endeavour to do so. That it is burdened or overburdened is no excuse. However, we do not find any reason to interfere with the orders of both the Commissioner and the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments of the carriers would reveal that some of the materials were never transported. Those were transported, but to distinct parties. In the circumstances, we do not find that any prejudices caused to the assessee by not making available persons for cross-examination by them. 13. There is no miscarriage of justice. Eventually, prejudice has to be demonstrated in all such cases and if the complaint is of breach of principles of natural justice. Some of the principles are basic and fundamental and their breach or violation is not pardonable. However, in relation to some of the principles or ingredients thereof, the parties complain that there is a breach or violation thereof. However, there must be independent proof of the prejudice caused. We do not find any prejudice being caused. 14. The written submissions before the Tribunal have been relied upon. The findings of the Tribunal are termed to be ex facie, erroneous and contradictory. We have found that these written submissions may not have been reproduced or all the details thereof are not incorporated in the findings and conclusions of the Tribunal, but the gist of the same has been extensively referred to by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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