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TMI Blog2016 (12) TMI 1621X X X X Extracts X X X X X X X X Extracts X X X X ..... t did not inform the department about the credit, but there is no malafide intention to evade the payment of Central Excise duty. The Commissioner (Appeals) rightly observed that the finding of the Adjudicating Authority is contradictory and therefore, such adjudication order has no effect in the eye of law - matter is remanded to the Adjudicating Authority to decide afresh - appeal allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent received galvanized CR Coils from M/s Tata Steel under job work challan/cenvatable invoice. The Respondent availed Cenvat credit on the basis of the said challan and used for payment of duty of the finished product. A Show Cause Notice dt. 07.01.2013 was issued to the respondent alleging that the final product manufactured by the respondent could not amount to manufacture in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at liberty to claim refund of the same. The respondent filed appeal before the Commissioner (Appeals) against the denial of Cenvat credit and interest. Revenue also filed appeal before the Commissioner (Appeals) for imposition of penalty under Section 11 AC of the Central Excise Act, 1944. The other ground taken by the revenue was that the Adjudicating Authority had wrongly observed to direct the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial, the relief should be given so far as Central Exxcise duty is concerned on final product to avoid cascading effect of taxation. 9. I find that the impugned order is contradictory in all respects. Ld. Adjudicator passed the impugned order without application of mind. He is blowing hot and cold in the same breath which can not be allowed. The contention of M/s TSPDL as mentioned in Para 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority decided the case on merit and no finding was given on limitation, but the Commissioner (Appeals) decided on limitation and no finding was given on merit. Therefore, both the orders are liable to be set aside. 6. In view of the above discussion, the impugned orders, are set aside and the matter is remanded to the Adjudicating Authority to decide afresh after considering the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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