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TMI Blog2017 (12) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... role as an appellate authority. Appeal proceedings are not mere eyewash and statistics of disposal are not substitutes for delivery of justice and the constitutional imperative to collect such taxes as are authorised by law and not to deprive the consolidated fund of any tax that is authorised by law. In the absence of a proper and considered disposal of the appeal, the impugned order is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the order has merely upheld the order of original authority which was influenced by the remand order. 2. Proceedings were initiated against the assessee for improper availment of CENVAT credit on goods cleared by them on payment of duty but rejected thereafter by their customers. Allegedly, the defective goods were never returned but retained with their dealers or their depots and docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000 two of whom went in appeal to the first appellate authority along with the assessee. With the rejection of those appeals, remedy is sought now from the Tribunal in these proceedings which are disposed off by a common order. 4. The plea of appellant that the first appellate authority is not competent to remand the matter is not relevant to the order impugned here. The appellant failed to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by direct and indirect evidences discussed by him on page No. 6 to 9 of his order. In the appeal memorandum, the appellant NO.1 has not stated anything as to how findings of JC in his order 31/03/2009 is incorrect except stating that the department has not brought on record any evidence in respect of availment of inadmissible Cenvat credit. I observe that ample evidences like E-mails, statement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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