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TMI Blog2019 (7) TMI 1652X X X X Extracts X X X X X X X X Extracts X X X X ..... ise invoices. Hence, it is not difficult to co-relate such documents with the receipts and clearance of diesel engines and alternators and diesel generator sets. Non-speaking order - violation of principles of natural justice - HELD THAT:- The learned adjudicating authority in his Order-in-Original did not consider the submissions made by the appellant in his reply to the show cause notice and also the documents submitted by them along with their reply and also the submissions made at the time of de novo adjudication proceeding. Hence, the order of the learned adjudicating authority was not a speaking order and such order is not maintainable under the statute. Thus, the appellants should be given one more opportunity to explain their case b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the books of accounts for the period 01.04.2003 to 20.10.2006, it was alleged that there was shortage of 99 numbers of diesel engines and 167 numbers of alternators. Accordingly the credit of ₹ 28,79,250/- on such components of DG sets was alleged to have been taken irregularly. Show cause notice dated 07.12.2007 was issued for disallowance and recovery of Cenvat credit amounting to ₹ 29,22,195/-. 2. This is the second round of litigation before the Tribunal. The adjudicating authority in the de novo proceedings confirmed the entire demand all over again. The lower appellate authority upheld the de novo adjudication and rejected the appeal before him. Hence the present appeal before the Tribunal. 3. The learned Consultant ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and alternators with serial numbers which was also submitted along with their reply to the show cause notice. It is the submission of the learned Consultant that their goods are mostly sold to the Government concerns and question of removal of any goods without being covered by Central Excise invoices does not arise. The learned Consultant further submitted that the lower appellate authority in the impugned order has not considered the Chartered Accountant certificate submitted by the appellant which was submitted on his instruction only. It is the case of the appellant that there was no physical verification of stock of diesel engines and alternators as stood on 23.10.2006. It is merely on the basis of alleged computation of receipts an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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