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TMI Blog2024 (9) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... able goods and subjected to excise duty in absence of any other evidence or not - CENVAT credit availed based on valid invoices and admittedly upon receipt of inputs/input services - denied on the ground of erroneous filing of NIL returns during the period - violation of principles of natural justice. HELD THAT:- The Adjudicating Authority has not provided the vital report given by the Divisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in Profit and Loss Account can be presumed as income from sale of dutiable goods and subjected to excise duty in absence of any other evidence? (ii) Whether CENVAT credit availed based on valid invoices and admittedly upon receipt of inputs/input services can be denied on the ground of erroneous filing of NIL returns during the period 2. Shri Ishan Bhatt learned Counsel appearing on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dication order any justification was given that the said difference is on what account. 2.1. He submits that appellant have submitted all the documents explaining the difference. However, the same was not considered, in support he placed reliance on the following judgments :- Senor Metals Pvt. Ltd. v. CCE ST, Rajkot 2023 (7) TMI 1115 ROAD AHMEDABAD CCE, Mumbai v. CEAT Limited 2014 (308) ELT 99 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that the matter may be remanded for denovo adjudication. 4. We have carefully considered the submission made by both sides and perused the records. We find that the Adjudicating Authority has not provided the vital report given by the Divisional Assistant Commissioner to the appellant. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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