2015 (6) TMI 1219

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..... m by the adjudicating authority and the same being upheld by the first appellate authority. 3. The brief facts that arise for consideration are the appellant company is manufacturer of mild steel ingots and were availing Cenvat credit under the Cenvat credit rules. On the basis of intelligence that the appellant company has availed ineligible Cenvat credit based only on documents, investigation was carried out, after recording various statements the authorities issued show cause notice to appellant company as also the director of the company. The appellants contested the show cause notice on merits, limitation and also sought cross-examination of the individuals who had given statement which were sought to be relied upon for charging .....

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..... credit based upon documents only and without receipt of the inputs. It is his submission that the adjudicating authority clearly recorded the various statements and the vehicle movement registers recovered from various dealers as also Jai Ambe Steel Company indicate that the inputs were diverted to other manufacturing units situated in Gujarat. 6. I have considered the submissions made at length by both sides and perused the records. 7. It is to be noted that the submissions made by the learned Counsel before the Tribunal on the various points were also pleaded before the first appellate authority. It is to be seen that the first appellate authority has not considered any of the points raised by the appellants in its correct per .....

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..... paragraphs that the first appellate authority has not discussed or recorded any findings of her own to hold that the appeals filed before her are to be rejected. The findings as recorded by the first appellate authority do not indicate any reasoning as to why she made up her mind to hold against the appellants. Suffice to say that the first appellate authority is duty bound to record findings on the submissions made by the appellants/respondents before her, the impugned order has to be held as an unreasoned order which lacks spirit of judiciousness on appeals filed by the appellants. 9. In view of the foregoing, in the facts and circumstances of this case, I find that these appeals need reconsideration in the hands of the first appell .....

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