9911796707
TMI Blog2025 (1) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The Appellant has given a plausible reason for non-production of original documents before the Commissioner, which is not suspected. Hence, at the outset, the reasons indicated by the Appellant appears to be bona fide. Further, the denial of Credit has been made only for the reason of non-production of the documents, which was clearly beyond the control of the appellant. Hence, it woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of this Order. All the contentions insofar as the present issue is concerned, are left open. Conclusion - The denial of Credit has been made only for the reason of non-production of the documents, which was clearly beyond the control of the appellant. Hence, it would meet the ends of justice if an opportunity is given, by setting aside the order, thereby directing the Appellant to go before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds of appeal urged before us. Admittedly, the Appellant having claimed the benefit of input tax credit while availing CENVAT Credit, did not produce any documents. The only excuse taken out by the Appellant is that most of the documents were destroyed in Thane cyclone. Shri S. Murugappan, would therefore plead that now that they were in a position to recover most of the documents which could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, he would request for sustaining the impugned order. 5. From the impugned order, we find that the Appellant has given a plausible reason for non-production of original documents before the Commissioner, which is not suspected. Hence, at the outset, we are of view that the reasons indicated by the Appellant appears to be bona fide. Further, the denial of Credit has been made only for the reason o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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