Limited factual verification in Cenvat credit dispute justifies remand for fresh adjudication and full legal pleas

Cenvat credit was disallowed for want of a registration number under the Finance Act, 1994, but the dispute was limited to verification of that detail and did not involve the genuineness of the transaction. Given the narrow factual issue and no objection from the department, the matter was remanded to the original authority for fresh verification and de novo adjudication. The appellant was allowed to raise all available legal submissions before the adjudicating authority in the fresh proceedings.

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Issues: Whether the matter, where Cenvat credit was disallowed for want of registration number under the Finance Act, 1994, should be remanded for verification by the original authority.

Analysis: The dispute was confined to verification of the registration number, while the genuineness of the transaction was not in issue. In view of the limited prayer and the absence of objection from the department, the matter was directed to be sent back to the original authority for proper verification. The appellant was also permitted to raise all legal pleadings before the adjudicating authority in the de novo proceedings.

Conclusion: The matter was remanded to the original authority for verification, with liberty to the appellant to advance all legal submissions in the fresh adjudication.

Final Conclusion: The appeal succeeded only to the extent of remand and fresh consideration by the original authority.

Ratio Decidendi: Where the controversy is confined to a limited factual verification, remand to the original authority for de novo consideration is appropriate, and the appellant may be allowed to raise all permissible legal pleas in the fresh proceedings.

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