2023 (6) TMI 584

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..... t In view of the above, the impugned order is set aside, with consequential relief as per law. Appeal allowed. There is a basic principle that justice need not only be done but also seen to be done. There is neither any reasoning nor any finding that too while setting aside the reasoned order passed by the adjudicating authority. Assessee s appeal was allowed by way of non-speaking order and entire adjudication order was set aside after citing one decision of Hon ble Karnataka High Court which seems to be limited to the issue of interest liability - Learned Commissioner ought to have, after referring the contentions of the appellant, dealt with the same on merits and also ought to have dealt with each finding/reasoning recorded by th .....

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..... 44? 3. The relevant facts of this appeal are stated in brief as follows. During the course of audit conducted by the Central Excise Audit in the month of March, 2008, it has come to their notice that out of the total Cenvat Credit availed by the respondent during the period September, 2005 to September, 2008 they have wrongly availed Input Service Credit of Rs.24,45,094/- towards Service Tax paid on input services which were used in the manufacture of non-excisable goods and no separate accounts were maintained for input service credit availed on input services used for the manufacture of non-excisable goods. The fact that separate accounts were not maintained in respect of Cenvat Credit of input service availed on input services used in .....

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..... ing given in reaching the conclusion. Although it s a detailed order but in all those pages firstly the submissions of assessess s has been recorded followed by the submissions of revenue and thereafter in last two lines it has been concluded that In view of the above, the impugned order is set aside, with consequential relief as per law. Appeal allowed. 6. There is a basic principle that justice need not only be done but also seen to be done. There is neither any reasoning nor any finding that too while setting aside the reasoned order passed by the adjudicating authority. Assessee s appeal was allowed by way of non-speaking order and entire adjudication order was set aside after citing one decision of Hon ble Karnataka High Court w .....

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