Tribunal's Decision on Fake Invoices Lacks Justification; Case Sent Back to CESTAT for Further Review.

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....CENVAT Credit - issue of only invoices without supply of any excisable goods - manufacturing capacity in place or not - The tribunal has not given any reasons as to why the decision dated 25th October, 2019 would apply to the case on hand. Therefore, if we are called upon the adjudicate the correctness of the order, we would have to examine as to whether the Commissioner of Central Excise has rendered a proper finding in the order in original - Matter restored before CESTAT - HC....