9911796707
TMI Blog2019 (3) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,39,931/- and Education Cess of ₹ 28,814/- on duty paid and 50% credit was again availed on 01.04.2007 - recovery of CENVAT Credit availed alongwith interest and penalty - Held that:- The appellant has produced the Chartered Engineer’s certificate certifying the usage of various impugned goods but the same was not considered by the Commissioner (A) on the ground that the same has not been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 30.03.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is a manufacturer of Sponge Iron falling under Chapter 72 of CETA, 1944. During the course of audit, it was noticed that du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order, the appellant filed appeal before the Commissioner (A) who rejected the same. Hence, this appeal. 3. Heard both sides and perused the records of the case. 4. Ld. Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the impugned goods ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was not produced before the Original Authority. Further, the Commissioner (A) has observed that this evidence cannot be considered at the appellate stage as the same has not been produced before the Original Authority. 5. On the other hand, the Ld. AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Chartered Engineer. Consequently the impugned order is set aside and the matter is remanded back to the Original Authority. The Original Authority will verify the usage of the impugned goods and will pass a fresh order after complying with the principles of natural justice and after giving opportunity to the appellant to produce documents in support of their claim. Hence, the appeal is al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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