2018 (12) TMI 1020 – CESTAT KOLKATA – TMI – CENVAT Credit – no physical verification of stock had been conducted by the Department to substantiate the allegations – principles of natural justice – Held that:- In absence of the inputs in question, the corresponding final products could not have been manufactured. Since the Appellant had been maintaining records, the Department ought to have shown how such records were incorrect to corroborate the statements of the transporter recorded by them.
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When there is a material on record to suggest otherwise than what has been concluded, a contradicting conclusion cannot be arrived at by disregarding the evidence and without discrediting the same. In the absence of any corroborative evidence, the contentions of the Revenue cannot be accepted.
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Appeal allowed – decided in favor of appellant. – Appeal Nos. E/75935 & 75936/2018 – FO/76971-76972/2018 – Dated:- 31-7-2018 – Shri P.K. Choudhary, Member (Judicial) Shri Saurabh Bagaria, Advoc
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. Hence, the present appeal before the Tribunal. 2. The Ld. Advocate for the Appellant submitted that the relevant entries had been duly recorded in the RG-23A register being maintained by the Appellant, which was also reflected in the ER-1 returns. He further stated that the impugned inputs had been used in relation to the manufacture of the final products. He also stated that no physical verification of stock had been conducted by the Department to substantiate the allegations and that the Department had proceeded solely on the basis of the statements of the transporter and the authorised representatives of the Appellant. 3. The ld. AR reiterated the findings of the lower authorities. 4. Heard both sides and perused the appeal records. 5. I find that the veracity of the two invoices in dispute being Invoice No. 59 dated 9th May, 2011 issued by M/s Steel & Metals and Invoice No. 60 dated 6th October, 2010 issued by M/s Consumer Product, is not in dispute. Further, the inputs procu
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-II Commissionerate & Anr. being W.P.No.392 of 2016 have observed as follows: There is no reference in the findings rendered in the order impugned to either the inventory report of the department prepared in 2010 or the private report which may have been procured by the petitioners in 2014. When there is material on record to suggest otherwise than what is concluded, the contrary conclusion cannot be arrived at by disregarding the evidence and without discrediting the same. That is a facet of the principle of natural justice. It is not enough for a deaf ear to be turned to a citizen in the mechanical observation of the rules of natural justice. A citizen has to be listened to and not merely heard. For the compliance of such rules, what is said by a citizen has to be considered on its content and not merely registered as a sound. The meaningful hearing of a citizen, in such circumstances, would be the appreciation of the evidence contrary to the suspicion of the department that is l
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