2008 (9) TMI 661

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....t the appellant could not have received in CR Coils in the vehicle whose number shown on the duty paying documents as they were of taxis, private car, tankers etc. Adjudicating authority in the first amount confirmed demand and imposed penalty which was carried in appeal by the appellant to the Tribunal. Tribunal while hearing the matter, remanded the issue back to the adjudicating authority by giving following directions :- "In the circumstances, the impugned orders passed by the lower authorities are set aside and the matter remanded to the Original Authority to provide copies of the impugned invoices, the details of the impugned vehicles as well as certificates/verification reports obtained from the R.T.O. authorities to the appellant....

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....t was followed by the adjudicating authority. It is his submission that no evidence is forthcoming in the show cause notice or from the authorities to book a case, hence adjudicating authority was correct in dropping the proceedings. It is clear that the ld. Commissioner (Appeals) has erred in allowing the appeal as filed by the revenue-appellant. 4. Ld. JDR on the other hand would submit that the order passed by the ld. Commissioner (Appeals) is correct and the adjudicating authority should have considered the documents already on record and come to the conclusion. 5. I have considered the submissions made by both sides and perused the records. 6. The direction of the Tribunal in remand proceedings have been enumera....