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TMI Blog2018 (3) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee undertook before the Adjudicating Authority to produce the documents, which they failed to do so. In such situation, the Commissioner (Appeals) should have allowed the assessee to produce the documents before the Adjudicating Authority for verification as the same documents were not before the Adjudicating Authority - the Adjudicating Authority should decide the matter afresh taking into a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alongwith interest and imposition of penalty. The Show Cause Notice also proposed recovery of amount of equal to CENVAT Credit availed of ₹ 7,49,970/- alongwith interest and penalty of equal amount. The Adjudicating Authority confirmed the demand of Central Excise duty of ₹ 22,93,728/- alongwith interest and imposed penalty and also confirmed the demand of equal amount of CENVAT Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 01.03.2003, and reiterates the grounds of appeal. 4. The ld. Counsel for the respondents reiterates the grounds of Cross Objection filed by the respondent. 5. On perusal of the grounds of appeal, I find that the assessee undertook before the Adjudicating Authority to produce the documents, which they failed to do so. In such situation, the Commissioner (Appeals) should have allowed the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment as claimed by the assessee. The assessee had promised to submit necessary documents as proof of duty payment/non-availment of Cenvat credit during PH with the original authority, but they never submitted the same. It is strange to note that Commissioner (A) has not verified the assessee s claim/documents and passed order merely on the basis of assessee s assumption. The adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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