2018 (8) TMI 1083

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant has not produced documentary evidence to establish the various facts before the original Adjudicating Authority. However, the documents were submitted before the Commissioner (Appeal) and the Commissioner (Appeal) has not considered the same in its right perspective - matter requires reconsideration. Appeal allowed by way of remand. - Appeal No. E/10580,10582/2018-SMC - A/11457-11458/2018 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h that the waste and scrap is not of capital goods on which the credit was availed, were not submitted before the original authority. However, he submits that the documents were submitted before the Commissioner (Appeal) who has not considered the same. He further submits that on the identical goods, this Tribunal has allowed the appeal of the appellant vide order No. A/13542-13544/2017 dated 06.1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y. The Adjudicating Authority has to verify the goods and the documents and also to consider the earlier orders of this Tribunal passed on the identical issue in the appellant s own case. 5. In view of the above, the impugned orders are set-aside and the appeals are allowed by way of remand to the Adjudicating Authority for passing fresh order. (Order dictated and pronounced in the court) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X