2011 (7) TMI 874

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....aule Heard both sides. 2. The appellant filed these appeals against the Commissioner (Appeals) order No.  No. SB/13-14/Th-I-2009   dated 29.06.2009 whereby the Commissioner (Appeals) upheld the lower adjudicating authority's order. Since the issue involved in these appeals is common, they are taken up for disposal together. 3. Briefly stated facts of the case are that the a....

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....arned Commissioner (Appeals) upheld the lower adjudicating authority's order. Hence these appeals. 4. The contention of the appellants is that the appellants availed CENVAT credit  amounting to Rs.452771/-. It was not their intention to avail CENVAT credit without valid document if at all it is a genuine mistake. With regard to the verification of genuineness of the invoices at the supplie....

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....d debited immediately on notice. A blank book was also found in the office of the appellant.The appellant cannot disown the fraud committed by his employees and the Tribunal is the final fact finding authority. Shri K.R. Nair, Manager in his statement recorded under Section 14 admitted that he agreed that a total production of 1266 M.T has been suppressed in the month of December, 2000 and January....

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.... which the whole case is built which requires reconsideration. So far as the contention of the learned SDR that the Tribunal is final fact finding authority,undisputedly the Tribunal is a final fact finding authority, however, it does not mean performing the role of the lower authorities, the role which is not at all performed by them (the said authorities). As regard the suppression of stock of 9....