2018 (5) TMI 185

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..... Commissioner (Appeals) - Held that: - the Ld Commissioner (Appeals) has not discussed in detail the grounds raised in their appeal assailing the order of the adjudicating authority. Also, he could not have the benefit to take into consideration the judgment in Annapurna Industries Pvt Ltd's case, delivered subsequently. The appeals are remanded to the Ld Commissioner (Appeals) to decide the iss .....

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..... Annapurna Industries Pvt Ltd. On investigation, it was found that M/s Annapurna Industries Pvt Ltd had in fact not supplied the material to the appellant and the appellant had wrongly availed Cenvat Credit on invoices without receiving material mentioned in those invoices. Show cause notice was issued to them for recovery of credit which was confirmed with interest and penalty. Aggrieved by the sa .....

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..... vt Ltd as claimed by the appellant was not before the Ld Commissioner (Appeals). Therefore, the matter may be remanded to the Ld Commissioner (Appeals) to consider the said judgment and issues afresh and pass appropriate order. 6. I find that subsequent to the order of the Ld Commissioner (Appeals), the case booked against Annapurna Industries Pvt ltd, has been adjudicated and the appeal was di .....

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