TaxTMI 
TaxTMI 
2022 (12) TMI 906
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....ate for the Appellant Smt. Sridevi Taritla, Learned Additional Commissioner for the Respondent ORDER Both these appeals are filed against the common impugned Order-in-Appeal Nos. 17 & 18/2022 dated 28.06.2022 passed by the Commissioner of G.S.T. and Central Excise (Appeals), Madurai, wherein the CENVAT Credit availed by the appellant, which were held to be improper by the Adjudicating Authority....
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....he Final Order of this Bench (supra) wherein the conclusion drawn by the First Appellate Authority has been held to be misconceived and that the facts of the case are pari materia with the facts of M/s. Ultra Tech Cement Ltd. v. Commissioner of Central Excise, Jaipur-II [2014 (34) S.T.R. 426 (Tri. - Del.)] and M/s. Birla Corporation Ltd. v. Commissioner of Central Excise, Lucknow [2014 (34) S.T.R.....
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....ereon was clearly uncalled for since the Order-in-Original has been passed without adhering to the directions of this Bench. 4. Per contra, Learned Additional Commissioner for the Revenue supported the findings of the lower authorities. She would further submit that an opportunity to furnish supporting documents, as per the directions of this Bench, was provided to the appellant, but the same hav....
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.... of the said order, which refers to various judicial pronouncements. Moreover, there is also an observation that in respect of two of the judicial pronouncements, the facts were more or less similar to the one in the case on hand. The Bench further permitted the appellant to produce any additional evidence, in support, but the same was not a direction. 6.2 In the de novo order, I do not find any ....