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TMI Blog2019 (2) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... e not relevant to the proceeding. The invoices which are now produced by the learned AR for the Revenue, being the same also enclosed by the learned CA for the appellant, but different from the ones in the show cause notice, therefore, it is prudent to remand the matter to the adjudicating authority to ascertain the fact - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 7,21,000/- taken against five invoices issued by M/s. Sakshi Trade Link Pvt. Ltd. was incorrect inasmuch as these invoices were bogus invoices since admitted by the director of M/s. Sakshi Trade Link Pvt. Ltd. Consequently, show cause notice was issued to the appellant proposing recovery of the cenvat credit amount wrongly availed, along with interest and penalty. On adjudication, the said dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this regard. 5. To ascertain the submission of the learned C.A., this Tribunal directed the learned AR for the Revenue to produce copies of the disputed invoices on which cenvat credit had been availed by the appellant and referred to in the show cause notice. The learned AR placed the same invoices which were enclosed along with appeal paper book. It is the contention of the learned AR for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re now produced by the learned AR for the Revenue, being the same also enclosed by the learned CA for the appellant, but different from the ones in the show cause notice, therefore, in my opinion, it is prudent to remand the matter to the adjudicating authority to ascertain the fact. Needless to mention that a reasonable opportunity of hearing to the appellant be allowed. All issues are kept open. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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