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TMI Blog2022 (10) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise, Faridabad and CEA No.66 of 2014 titled as M/s Jagdamba Metal Store Vs. Commissioner of Central Excise, Faridabad. Since both matters are connected, for the sake of brevity, facts have been noticed from CEA No.65 of 2014 (M/s Anurag Alloys & Die Cast (P) Ltd. Vs. Commissioner of Central Excise, Faridabad). Instant appeal has been filed under Section 35G of the Central Excise Act, 1944 seeking quashing of the final order dated 30.08.2013 passed in Excise Appeal No.E-756/2011 in terms of which the Customs, Excise & Service Tax Appellate Tribunal, New Delhi has upheld the demand of duty and levy of 100% penalty upon the appellant (Annexure A-1) Briefly it may be noticed that the appellant is engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30.08.2013 (Annexure A-1) passed by Customs Excise & Service Tax Appellate Tribunal, New Delhi and as appended as Annexure A-1 in CEA No.65 of 2014. We find that in CEA No.65-2014 a specific ground has been taken that the appellant after receipt of goods had manufactured the finished goods and had cleared the same upon due payment of duty. It has further been asserted that in the show cause notice there was no allegation that the appellant had not manufactured and cleared the finished goods without payment of duty from inputs on which Cenvat Credit had been availed of. Categoric averment further has been made that the appellant actually received goods from dealers and cleared finished goods after payment of duty and the same was du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i R.K.Gupta, would not by itself raise an inference of culpability or wrong doing. We, therefore, allow the appeal, set aside the order passed by the CESTAT and remit the matter to the CESTAT for adjudication afresh after examining the statement made by Shri R.K.Gupta, bills, invoices, receipts, cheques and various forms and declarations etc. filed by the appellant before the department. Parties are directed to appear before the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, on 27.02.2015. We are of the considered view that the facts of the present case also warrant and justify a remand to the CESTAT for adjudicating the matter afresh and after examining the entire material in the nature of statutory returns/registers in que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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