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TMI Blog2017 (2) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ke their submissions on the same - appeal allowed by way of remand. - No.E/114-117/2012; E/189/2012 - A/11743-11747/2016 - Dated:- 11-11-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant: S/Shri V.S. Shejpal, J.C. Patel, Rahul Gajera - Advs. For Respondent: Shri S.K. Shukla, A.R. Per: Dr. D.M. Misra These appeals are filed against OIA No.CS/135-139/DMN/NDMN/11-12, dt.20.12.2011, passed by Commissioner (Appeals), C.Ex. S.Tax, Vapi. 2. Briefly stated the facts of the case are that the Appellant M/s Gold Star Metals Ltd are engaged in the manufacture of excisable goods viz. copper/brass articles falling under Chapter 74 of Central Excise Tariff Act, 1985. They avail cenvat credit on various inputs. A demand noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority allowed the cross examination, resulting into gross violation of principles of natural justice. Further, he submits that even though in the Show Cause Notice as well as in the impugned order, the Monthly Loading Report (MLR)/ Truck Lorry Report, prepared by the Truck driver and maintained by Transporter has been referred to and analyzed by the authorities below, in arriving at the conclusion that the inputs were not received in the factory, but the said documents were not handed over to them in spite of repeated requests being advanced during the adjudication as well as appellate proceedings. He submits that the sample DLR which were referred to in the adjudication order, does not in any manner indicate that the Appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment that the Appellant had availed the credit of the additional customs duty shown to have paid on the Bills of Entry without receiving the quantity of imported inputs in their factory, which are presumed to have been diverted from Bhiwandi. In establishing their case, the Revenue recorded statements of various persons including one Shri R.R. Dubey, Proprietor of M/s Pankaj Shipping Transport Co, who happened to have transported the goods from dockyard to the premises of the Appellant at Daman. Revenue s case is that the said shipping company has delivered the goods up to the place at Bhiwandi and thereafter the goods might have diverted since not received in the premises of the Appellant, as the Appellant had not maintained any records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is necessary to supply all the documents including the Daily Lorry Reports and Monthly Lorry Reports to the Appellants so as to make their submissions on the same. 8. In the result, the impugned order is set aside and the appeals are allowed by way of remand to the original Adjudicating Authority. Both sides submits that time limit may be fixed for completion of the adjudication proceedings. Accordingly, as far as practicable, the adjudication be completed within four months from the date of communication of the order. Since the impugned order is set aside and the matter is remanded to the original Adjudicating Authority, the plea advanced by the learned Advocate Shri J.C. Patel, at least in my opinion, at this stage, is premature, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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