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TMI Blog2018 (7) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order are reproduced for better understanding of the case. "6.1. I have carefully gone through the case records, I find from the Annexure-A to impugned show cause notice dated that at the bottom of the said annexure it is specifically mention in Note Since no proof has been to the effect that the Goods Transport Agency has not availed any CENVAT Credit on Inputs or Capital Goods or Input Services under CENVAT Credit Rules, 2004 for the period from July, 2012 to March, 2013 in terms of Notification No.26/2012-ST dated 20.06.2012, no abatement is admissible for the period July, 2012 to March, 2013. On the other hand, I find from impugned OIO dated 28.06.2016 that adjudicating authority has not discussed the issue but allowed the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax paid through Transporter. However, I find that there is no findings in his order where adjudicating authority has stated that party has provided copies of documents wherefrom it is established that the tax of Rs. 92,501/- has been actually being paid by the transporter. Moreover Rs. 22,360/- is due tax to be paid which is also not reflected in the ST-3 return as per the said Summary statement. Then how entire interest and penalty has been dropped by the adjudicating authority is not clear to me. Therefore, I find that adjudicating authority has not applied his mind properly in deciding the case in its true perspective and dropped a substantial portion of the demand as raised in the impugned show cause notice without any clear findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er book. 4. Ld. DR reiterates the order of the Commissioner (Appeals). 5. I find that all the supporting documents were filed before the Adjudicating Authority and have also been filed before me, but the same were not filed before the lower appellate authority. Therefore, it would be appropriate to remand the matter to the lower appellate authority to consider the grounds of appeal filed by the appellant before the Tribunal. The appellants are directed to produce all the supporting documents and cooperate in hearing of the matter before the Ld. Commissioner (Appeals). Needless to mention the Commissioner (Appeals) would decide afresh after considering the submissions of the appellant and the documents produced before him in support of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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