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TMI Blog2017 (5) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... cant pleadings made by the appellant - the matter needs to be remanded back to the Commissioner for giving proper findings after carefully examining the contentions of the appellants. Goods destroyed during the testing - non receipt of foreign exchange against Export - RBI Master Circular - demand - Held that: - there is no finding given by the adjudicating authority on main contention of the appellant - the matter requires to be remanded back to the Commissioner on this issue also with the direction that the Adjudicating Authority should give findings on all the contentions of the appellants. Appeal allowed by way of remand. - APPEAL No. E/60514/2016 - Final Order No. 60878/2017 - Dated:- 15-5-2017 - Mr. Devender Singh, Member (Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and (v) of the order of the adjudicating authority. For the first demand of ₹ 2,47,824/-, Ld. Advocate invites attention to Rule 3 (5)(A)(b) of Cenvat Credit Rules, 2004 and contends that the percentage of depreciation is fixed in terms of said Rule for each quarter. Hence, the Commissioner adopting the criteria of 50% for the first year depreciation and balance 50% for subsequent year is contrary to the rules. He also stated that the Commissioner has given no finding on Paragraph D-5 and D-7 of their pleadings in the reply to show cause notice. Besides, there is no finding on extended period and penalty. 3. With respect to the second demand, the Ld. Advocate states that the adjudicating authority has erred in placing reliance on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for rejecting the method of depreciation given in Rule (3) (5A) of the Cenvat Credit Rules, 2004. It is simply stated by the Commissioner that the contention of Noticee is vague and against the provision of law. No justification and explanation or elaboration or analysis has been given for confirming the demand. In other words, the portion of the order pertaining to first demand is completely non-speaking. Besides, the adjudicating authority has given no finding on the significant pleadings made by the appellant in Para D-5 and D-7 of their reply to the show cause notice. Further, there is no finding of the extended period and penalties. In such a situation, the matter needs to be remanded back to the Commissioner for giving proper finding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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