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TMI Blog2017 (6) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant is directed to provide details to the Learned AR by 10/05/2017 and learned AR. shall forward the same to the Adjudicating for his reply, if any, because he is the ultimate authority who shall adjudicate the matter in the event of remands - appeal allowed by way of remand. - E/1625, 1624, 1234, 1235 & 1573/2006 - M/87308-87312/17/EB - Dated:- 19-4-2017 - D N Panda, Judicial Member And Shri C J Mathew, Technical Member Appellants Represented by: Mr. Vipin Kumar Jain, Mr. Vinay Sejpal and BB Mohite Advocate Respondent -Represented by: Mr. Hitesh Shah Commissioner (A.R.) ORDER Per: D N Panda Explaining the history of the case, learned Counsel states that originally when the matter was heard there as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be heard afresh, then, that would not be conducive for effective and proper adjudication. Ultimately there has to be an element of certainty and finality to a litigation. None should be allowed to take chances or have a rehearing of the proceedings before the same Court. 4. In para 8 of the order, the Hon ble High Court set aside final order rejecting the difference pronounced on 07/04/2015 and held that in the interest of justice it is necessary to re-hear the matter by the Tribunal. 5. It is on this background the matter is before us today. 6. It is the submission of the appellant that the controversy related to the period 1987-2003 and there were fix e show cause notices issued which was adjudicated by a common adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, required to be discarded. 27.4 It appears that assessee follows the self created principle that credit can be availed against any excise invoice showing the assessee as consignee irrespective of whether the item has any relevance to its manufacturing operations or whether it is used as input. The documents are then fabricated to show its receipt in the factory. In some cases where goods are actually received in the factory, there are sold/removed without reversing Cenvat Credit. 27.5 It appears that the assessee has surrounded itself with a networking firms and companies for manipulation and fabrication of records. It appears that some of these firms and companies are under effective control of the assessee. It appears tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2 ibid]. The response of assessee to these question (in the questionnaire) are evasive. It appears that such information has been suppressed from the various agencies and in particular the Banks, register of Companies ROC and the Central Excise as it would have exposed the assessee much earlier and without deeper investigation of type undertaken now. 27.7 Assessee has availed credit against duty paying invoices of Ferro-titanium, Ferro-Chromium, ferro- Manganese, Ferro-Si-Manganese claiming such materials as input but has failed to provide any justification for these materials as inputs. 27.8 During investigation assessee has claimed use of thermit process which consumes Aluminium. Assessee has neither specified the goods nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority even though such request finds place in the adjudication order and none of the findings are based on evidence but only on deposition of the witnesses while witnesses were not co-noticees in proceedings. Appellant further says that submissions of the appellant were not dealt by the adjudication authority. That has caused prejudice to the interest of the appellant as well as justice. 8. On the aforesaid premises, prayer of the appellant today is to remand the matter back to the adjudicating authority to re-adjudicate the matter considering entire evidence on record as well as the submission of the appellant. 9. It appears that the matter has travelled for more than 12 years from its initiation and pending in Tribunal for 11 years ..... X X X X Extracts X X X X X X X X Extracts X X X X
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