2025 (1) TMI 349

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..... Murugappan, Advocate for the Appellant Shri Sanjay Kakkar, Authorized Representative for the Respondent ORDER Per : Shri P. Dinesha The only issue that arises in this appeal filed by the assessee is, "Whether the Commissioner is justified in denying the CENVAT Credit for the reason that the assessee-Appellant herein did not produce the original documents in support of its claim?" ....

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....s an effect of Thane cyclone. Moreover, according to him, the non-production of the original documents is the only reason for which, the Appellant has given bona fide reasons, which were beyond their control and hence, he prayed for an opportunity to appear before the Original Authority, before whom they could produce all the relevant documents to the satisfaction of the officer. 4. Per contra,....

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....en, by setting aside the order, thereby directing the Appellant to go before the Commissioner/Adjudicating authority before whom the Appellant shall furnish all relevant documents to the satisfaction of the said authority; the said authority shall cause verification of the same and if satisfied, then consider allowing the claim of CENVAT Credit after following the process of law. But in any case, ....