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TMI Blog2016 (11) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... it be denied in such circumstances or not - The impugned order is set-aside and the matters are remarked back to the adjudicating authority. The adjudicating authority is directed to examine the evidence produced by the appellant and to examine if any further evidence produced by any of the side within 30 days of receipt of this order and thereafter the adjudicating authority shall examine those evidences and pass appropriate within 60 days. - Appeal No.E/171/2016 - FINAL ORDER NO 61289/2016 - Dated:- 1-9-2016 - Mr. Ashok Jindal, Member (Judicial) On merit request for the Appellant Shri V. K. Tehran, A.R. for the Respondent Per : Ashok Jindal The appellant is in appeal against the impugned order denying that the vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aser 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 Steel Iron Co. ltd . through demand draft in advance. These facts not disputed. The only allegation against the appellant is that the vehicle number mentioned in the invoices were not capable of transportation of the goods. In fact during the impugned period, the owner of vehicles had transported the goods used fake vehicle number to avoid local taxes to that effect they have produced the newspaper report which admits that during the impugned period, the owner of vehicles had transported had transported the goods used fake vehicle registration number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I am of the considered view that the adjudicating authority is required to examine the newspaper report before denial of credit to the appellant. If there is any truth in the newspaper report, the same may be considered as evidence produced by the appellant for receipt of the inputs. Both sides are real liberty to produce the evidence in their favour to reach to real conclusion whether the appellant has received inputs or not. Thereafter, the adjudicating authority shall decide the issue whether the credit be denied in such circumstances or not. 6. in view of the above observations, the impugned order is set-aside and the matters are remarked back to the adjudicating authority. The adjudicating authority is directed to examine the evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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