Judgment:
1. Today the matter is posted for hearing the stay application filed by m/s. Castrol India Ltd. in which they have prayed for waiver of pre-deposit of duty amount of Rs. 34.84,672/- and penalty amount of Rs. 25,000/-.
2. Shri V. Lakshmikumaran, Ld. Advocate submits that earlier the matter had come up before the Tribunal and the Tribunal under their order dt.
22.4.96 had remanded the matter with certain directions. He submits that the matter has now been readjudicated by the Commissioner of Central Excise, New Delhi and the same amount of duty and same amount of penalty have been confirmed in re-adjudication. It is his submission that the Commissioner of Central Excise has asked the Dy. Commissioner for verification of the credit and referred to page 92 of the paper book. The Dy. Commissioner had verified the claim of Rs. 34,68,463/-.
He further submits that a sum of Rs. 400985.63 has already been debited by the assessee. He also submits that although this letter at page 92 of the paper book has been referred to by the Ld. adjudicating authority while referring to their submission, there is no discussion as to why the verification has not been accepted by him. He prays that the stay be granted and the matter be remanded again for clear finding with regard to this verification report dt. 16.8.99 at page 92 of the paper book.
3. Shri Rajeev Tandon, Ld. DR refers to the discussion and submits that the verification report has not been accepted by the Commissioner of Central Excise in view of the system of the receipt and despatch of goods followed by the appellants at their Bombay Office and refers to the discussion at page 5 & 6 of the impugned order.
4. We have heard both the sides and have gone through the facts on record. Prima-facie it appears that the verification was done by the Dy. Commissioner of Central Excise Division-IV, Faridabad, in response to the communication dt. 9.7.99 from the Commissioner of Central Excise, Delhi-II. His verification report is at page 92 of the paper book. It also appears that this verification report has been accepted by the appellants and they have already debited a sum of Rs. 400985.63 as referred to at page 95 of the paper book.
5. We find that this verification report has been taken cognisance of but no clear finding has been recorded with regard to his acceptance or rejection by the adjudicating authority. Of course as referred to by the Ld. DR a cryplic remark has been made that in view of the system of receipt and despatch of goods followed by the party at their Bombay Office, the co-relation was not established. On careful consideration of the matter, we consider that the case has to be re-examined again by the jurisdictional Commissioner of Central Excise and the clear finding to be recorded with regard to the verification report done by the Dy.
Commissioner on the behest of the adjudicating authority. We, therefore, waive the requirement of pre-deposit of duty and penalty amount and with the consent of both the sides take up the appeal itself for disposal. As the verification report is on record and it has been referred to by the adjudicating authority but no clear finding has been recorded, we remand the matter to the jurisdictional Commissioner of Central Excise who will record clear finding as to why this report is acceptable or not acceptable, as the case may be. An opportunity will be given to the appellants to present their case and then he will pass a speaking appellatable order as per law. Thus, the impugned order is set aside and the matter is remanded as above. The appeal is allowed by way of remand. The stay application is also disposed of in the above terms. Ordered accordingly.