9911796707
TMI Blog2024 (9) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... al invoices supplied by the appellant, the appellant had paid duty to the extent of Rs. 2,32,46,986/-. The Principal Commissioner, however, without adverting to this letter has recorded a finding that the appellant failed to submit documents despite repeated opportunities having been granted to the appellant. This finding recorded by the Principal Commissioner is perverse as the letter dated 19.01.2017 was on the record. This letter should have been considered by the Principal Commissioner before recording any finding on the admissibility of CENVAT credit - The appellant has not challenged the the order passed by the Principal Commissioner on merits. The portion of the finding recorded by the Principal Commissioner in the impugned order tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of litigation, the Commissioner, by an order dated 25.05.2012, held that the appellant was entitled to CENVAT credit, for which purpose the appellant was directed to approach the jurisdictional Deputy Commissioner/Assistant Commissioner of Central Excise, who was directed to examine the same as per law and procedure. 5. It is pursuant to the aforesaid direction that the Assistant Commissioner examined the admissibility of CENVAT credit by checking the duty calculation chart and invoices submitted by the appellant. The report submitted by the Assistant Commissioner is reproduced :- (i) The main raw material of the unit is sugar. (ii) The raw material i.e. Sugar has been procured mainly from sugar mills and the invoices show payment of BED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py enclosed for ready reference. (vii) According to the invoices chart submitted by the unit, an amount of Rs. 2,32,46,986/- has been shown as duty, as detailed below :- F.Y. BED-34 BED-71 AED-37 Ed-Cess HSEC Total 2003-04 781318 0 850258 0 0 1631576 2004-05 2661316 0 2896138 37736 0 5595190 2005-06 2139178 720082 2327929 46681 0 5233870 2006-07 118388 7243336 128834 95433 2182 7588173 2007-08 (upto 31.08.2007) 0 3130049 0 47871 20257 3198177 Total 5700200 11093467 6203159 227721 22439 2,32,46,986/- 6. It clearly transpires from the aforesaid letter dated 19.01.2017 sent by the Assistant Commissioner to the appellant that from the records, including the original invoices supplied by the appellant, the appellant had paid duty to the extent o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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