The appellate tribunal remanded the appeal regarding Cenvat credit reversal demand to the Adjudicating Authority due to unclear quantification, ordering verification of documentary evidence and a fresh considered order.
Remanded the matter to the Adjudicating Authority for quantification clarification and verification of documentary evidence.
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IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH – COURT NO. 2
Excise Appeal No. 75707 of 2026
(Arising out of Order-in-Appeal No.89/BOL-CE/2023-24 dated 16.01.2024 passed by Commissioner of CGST & Central Excise, Siliguri)
M/s. Maan Metaliks Private Limited
: Appellant
58/1, Maanheruka, Sarat Bose Road, Bhawanipur, Kolkata, West Bengal-700025
VERSUS
Commissioner of CGST & CX, Bolpur, Nanoor Chandidas Road, Nanoor Chandidas Road731204.
: Respondent
APPEARANCE:
Ms. Shubhangi Lata, C.A.for the Appellant
Shri S.Chakroborty, Authorized Representativefor the Respondent
CORAM:
HON’BLE SHRI R.MURALIDHAR, MEMBER (JUDICIAL)
FINAL ORDER NO. 76099/ 2026
DATE OF HEARING:18.08.2026
DATE OF DECISION: 18.08.2026
Order : [Per R.Muralidhar]
The appellant has been issued a Show Cause Notice demanding reversal of Cenvat Credit of Rs.18,14,775/. The appellant has made several submissions in their defence. On going through the O-I-O, I find that the quantification of Cenvat credit reversal demanded is as per the following table [given at para 2.6 of the O-I-O]:
2
Appeal No.: E/75707/2026-SM
3
Appeal No.: E/75707/2026-SM
documentary evidence towards their claims and defence. The Adjudicating Authority should cause necessary verification of the documentary evidence placed before him and pass a considered order after following the principles of natural justice.
(Dictated and Pronounced in open court)
(R.MURALIDHAR) MEMBER (JUDICIAL)
RG
2 issues framed by the court
Quantification of Cenvat credit reversal demand is unclear and requires detailed verification of documentary evidence.
Whether the appellant's claims regarding the company shutdown and accumulated credit require adjudicating authority's verification.
M/s. Maan Metaliks Private Limited
Commissioner of CGST & CX, Bolpur
R.Muralidhar
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
Judgements on the same questions, provisions and authorities, from every court
