Manual Proceeding due to System Technical Problem: CESTAT Accepts Range Superintendent's Verification Report [Read Order]
CESTAT observed that some BoEs were manually processed and verified by the Range Superintendent. Cenvat credit availed by the appellant was allowed accordingly.
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, accepted the Range Superintendent’s Verification Report which stated that due to technical problems in the system, manual proceeding was determined in the present case.
Exide Industries, the appellant, has taken Cenvat Credit on imported consignments based on additional duty of Customs shown in Bills of Entry (BoE). Some BoEs were not in electronic form and hence CVD portion was doubted. The Revenue filed an appeal to the Commissioner (Appeals) being aggrieved with the decision of the Adjudicating Authority to set aside the demand issued in the Show Cause Notice.
The Commissioner set aside the impugned order and remanded the matter for de novo adjudication for fresh verification. The assessee-appellant, then appealed the matter to CESTAT.
The Chartered Accountant appearing on behalf of the appellant submitted that the verification of the cenvat credit taken on the BoEs were taken up by the Range Superintendent. Further, he addressed his letter to the Assistant Commissioner that the two BoEs due to technical issues were processed manually.
The opposing counsel reiterated the findings of the lower authorities and submitted that the matter should be remanded to the Adjudicating Authority for proper verification.
The single bench of the tribunal held that it is not necessary to remand the matter for verification. The letter dated 30.05.2011 clearly shows that the Range Superintendent has given his detailed report showing the result of verification. The CVD portion is tallied with the credit taken by the appellant and observed that the Assistant Commissioner has not doubted this verification report.
R. Muralidhar (Judicial Member), adjudicating on the matter presented before the CESTAT, allowed the appeal and noted the eligibility of the appellant for consequential relief, if any, as per law.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
