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TMI Blog2018 (9) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... ding at all either in the Order-in-Original or in the impugned order of the lower appellate authority on these documentary evidences and the orders therefore are not speaking orders. The issue requires re-examination by the adjudicating authority - appeal allowed by way of remand. - Appeal No. ST/42309/2017 - Final Order No. 42061/2018 - Dated:- 19-7-2018 - Shri P Dinesha, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant filed a reply explaining inter alia that out of the total CENVAT Credit availed during the period, the appellant could utilize only a part of the same and the balance had been reversed to respective expense account and in support of the appellant s above claim, the appellant had also filed / enclosed its return in ST-3 and also a copy of the CENVAT Register. The adjudicating authority vide co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of argument, Ld. Advocate for the appellant submitted that both the lower authorities have erred in raising the demand without properly appreciating the relevant documentary evidences that were furnished before the authorities. The documents that were produced even before the Original Authority including ST-3 returns for the period when the unutilized CENVAT Credit was reversed, a working s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation by the adjudicating authority. I therefore, set aside both the orders and remit the matter back to the file of the adjudicating authority to pass a speaking order after affording reasonable opportunities to the appellant to produce relevant documents, if any and thereafter, pass appropriate order in accordance with law. All the contentions are left open. 5. The appeal is, therefore, allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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