2017 (12) TMI 1020

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....t Commissioner (AR) for the respondent ORDER M/s Shalimar Paints Ltd, Shri DB Mahale and Shri BR Ghosh assail order-in-appeal no.AKP/85-87/NSK/09 dated 22^nd October 2009 of Commissioner of Central Excise, Nashik on the ground that the order is contrary to law for having arisen out of a remand that was itself beyond the competence of the appellate authority, that their contentions on the val....

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...., the original authority restricted the recovery to Rs. 1,38,684 but upon challenge by the Commissioner of Central Excise, the first appellate authority remanded the matter for fresh determination resulting in confirmation of the entire demand in the show cause notice, along with interest thereon, imposition of penalty of like amount under rule 13(2) of CENVAT Credit Rules, 2002 and penalty of Rs.....

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.... email correspondence. The totality of the findings of the first appellate authority on appeal of assessee is:- "11.....'His say clearly and found that demand in the case is sustainable on merit. His say clearly establishes that his order is not a result of only of guidance of Commissioner (Appeals) but also of his own examination. He has arrived at the conclusion that the appellant No.1 had av....

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....ected. 6. This summary disposal without examining the material brought on record in the appeals filed before him displays lack of application of mind and neglect of his role as an appellate authority. Appeal proceedings are not mere eyewash and statistics of disposal are not substitutes for delivery of justice and the constitutional imperative to collect such taxes as are authorised by law and ....