2026-VIL-80-CHG-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Eligibility of CENVAT credit on supplementary invoices under Rule 9(1)(b) of CENVAT Credit Rules, 2004, Payment of duty arising out of suppression of facts – Revenue appeal against the Tribunal order allowing CENVAT credit on the basis of supplementary invoices. The Department had denied the credit on the ground that the supplementary invoices were hit by the bar under Rule 9(1)(b) of the CENVAT Credit Rules, 2004, as the additional duty was paid due to suppression of facts and intent to evade duty - Whether the CESTAT was justified in allowing the CENVAT credit on the supplementary invoices - HELD - The CESTAT erred in allowing the CENVAT credit without properly addressing the detailed findings recorded by the adjudicating authority (Commissioner) in the Order-in-Original. The Commissioner had comprehensively examined the issue and recorded a clear finding that the supplementary invoices were hit by the bar under Rule 9(1)(b), as the additional duty became recoverable from SECL on account of suppression of facts and intent to evade duty - The CESTAT had merely relied on its earlier decisions without undertaking an independent examination of the facts and reasoning of the present case. The Tribunal was duty-bound to deal with the specific findings of the Commissioner, particularly those relating to the confirmation of demand against SECL, invocation of extended period, and imposition of penalty under Section 11AC of the CEA, 1944 - The administrative and quasi-judicial decisions affecting rights must be supported by cogent and intelligible reasons, as reasoned orders are essential to sustain public confidence in the justice delivery system and form an integral part of due process and the rule of law. In the absence of a reasoned order, the decision remains incomplete and unsustainable in law - The impugned order is set aside and the matter is remanded to the CESTAT for fresh consideration and passing of a reasoned and speaking order after dealing with each and every aspect addressed by the Commissioner in the Order-in-Original – Ordered accordingly
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