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TMI Blog2016 (6) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against those vehicle owners Held that:- the adjudicating authority is required to examine the newspaper report before denial of credit to the appellants. If there is any truth in the newspaper report, the same may be considered as evidence produced by the appellants for receipt of the inputs. Both sides are at liberty to produce the evidence in their favour to reach to real conclusion whether the appellants have received inputs or not. - Matter remanded back. - E/55022, 55031, 55069, 55505/2014 & 60, 50052, 50089, 50265, 50297, 50369, 50370, 50451, 50548, 52728, 52780, 52781, 55847/2015-SM - Final Order No. 60040-60050/2016 - Dated:- 10-5-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. Naveen Bindal, Kamaljeet Singh, Abhinav K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest confirmed and penalties on the appellants were also imposed. The penalties on the registered dealers and manufacturer buyers are also imposed. Here only buyers are in appeals before me. Therefore, these appeals listed today for disposal and taken up for consideration. 3. Several Learned Counsels Shri Kamaljeet Singh, Naveen Bindal, Gaurav Aggarwal and Abhinav Kansal appeared for the appellants who submitted that the appellants are bonafide purchasers of inputs which were duly entered in the statutory records and were used for manufacturing final products were cleared on payment of duty. The payments towards inputs made to M/s. Tata Iron Steel Co. Ltd. through demand draft in advance. These facts are not disputed. The only alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appropriate orders. The similar order has been passed in the case of Aarti Steels Ltd. vs. CCE, Ludhiana-2009 (239) ELT 51 (Tri.- Del.). 4. On the other hand, learned AR submitted that this Tribunal has already remanded the matter back to the adjudicating authority, therefore, it is prayed these matters be also remanded to the adjudicating authority. 5. After due consideration of the request made by both sides and the case law relied upon, I am of the considered view that the adjudicating authority is required to examine the newspaper report before denial of credit to the appellants. If there is any truth in the newspaper report, the same may be considered as evidence produced by the appellants for receipt of the inputs. Both si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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