2015 (12) TMI 6

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.... Shri K.K. Sharma, Advocate, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri B.B. Sharma, appearing for the Revenue, and Shri K. Sharma, appearing for the respondent. 2. As per facts on record the respondents are engaged in the manufacture of Material Handling Equipment and were avai....

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....appreciation of the reasons adopted by the Commissioner (Appeals) for setting aside the confirmation of demand against the respondent, I reproduce the relevant para of the impugned order :- "I find that neither the show cause notice dated 24-3-2009 nor the impugned Order-in-Original discloses any evidence on the basis of which the Adjudicating Authority has come to the conclusion that "no Cenva....

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....mpugned show cause notice was issued by the Department in a slipshod and casual manner and similarly the Adjudicating Authority had confirmed the impugned demand of Cenvat credit fully knowing that there was no documentary evidence on record to prove his above findings. I find that the Hon'ble CESTAT in the case of Aviat Health Care Pvt. Ltd. v. Commissioner of Cus. & C. Ex, Belapur reported as 20....

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....ng such a fraud and hence the impugned Order-in-Original confirming the impugned demand of Cenvat credit and imposing penalty on the appellant, is not legally sustainable and deserves to be set aside." 4. Revenue in their grounds of appeal have reiterated their stands that the Cenvat credit was wrongly passed to the respondent. However, they have not referred to any evidence on record, whi....