2019 (4) TMI 2102

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..... eing submitted belatedly - HELD THAT:- In the Adjudication order, the Adjudicating Authority has not given an independent finding regarding the use and Chartered Engineer s Certificate. He referred to the order of Adjudicating Authority which is absolutely incorrect for the reason that earlier order was set aside by the Tribunal. Therefore it was incumbent on the Adjudicating Authority to give an .....

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..... hat earlier the matter was remanded by the Tribunal only to verify the use of impugned items accordingly to decide the matter afresh. He submits that in the earlier round, the adjudication authority has given a detailed finding regarding the use which is not under dispute and on that basis the appellants are entitled for the CENVAT Credit. He submits that remand order was passed ex- party. Therefo .....

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..... He placed reliance on the following judgments: 1. Interncontinental (India) vs. Union of India 2003 (154) E.L.T. 37 (Guj.) 2. Commissioner of Central Excise, Surat-II Vs Binakia Synthetics Ltd. 2013 (294) E.L.T. 156 (Tri.- Ahd.) 3. Ms. Nitina Nagori, Ld. Jt. Commr. (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. Heard both sides and perused th .....

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