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TMI Blog2018 (10) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... stered with the Central Excise Department, availing CENVAT credit of Central Excise duty on the invoices; on fool proof investigation by DGCEI, Hyderabad issued show cause notice alleging that appellant had availed CENVAT credit on the invoices issued by M/s Annapurna Impex Pvt. Ltd., Ludhiana without actual receipt of the material. Accordingly, the show cause notice was issued proposing to recover the amount along with interest and also sought imposition of penalty. Appellant contested the show cause notice on merits. The Adjudicating Authority after following due process of law, dropped the proceedings initiated by the show cause notice. Aggrieved by such an order, Revenue preferred an appeal before the First Appellate Authority. The Firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re held as not duty nor said M/s Annapurna Impex Pvt. Ltd., is made a party to the proceedings, in order to link the chain of evidences to substantiate the charges. It is his further submission that during the course of investigation no shortage of raw-materials were found in the factory nor is there any findings as to why the appellant is manufactured the finished goods in the factory even if they are not received this much quantity of the evidence. He would submit that the impugned order be set aside. 4. Learned Departmental Representative on the other hand reiterates the findings of the lower authorities and submits that the statements of the various individuals clearly indicate the non-receipt of the goods covered under the duty paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the First Appellate Authority has discarded the detailed findings of the Lower authorities without indicating as to how the Revenue Authorities prove the case against the appellant. 6. In my view, due to various gaps in the impugned order, the issue cannot be decided by the Tribunal with reference to the correct facts of the case. In the case in hand, the First Appellate Authority has not recorded to demolish the factual findings of the Adjudicating Authority. 7. In my view, the matter needs reconsideration by the First Appellate Authority. Accordingly, the impugned order is set aside and without expressing any opinion on the merits of the case, leaving all the issues open, the matter is remitted back to the First Appellate Authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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