9911796707
TMI Blog2003 (1) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... d C.M. Ghorawat, Advocates, for the Appellant. Shri N.K. Mishra, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of footwear which are dutiable as well as exempted. The appellant was availing the Modvat credit in respect of the inputs used in both types of footwear and, at the time of clearance of the exempted category, was deb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant's contention is that they were compelled by the Revenue not to utilise the credit and as such have suffered. The credit so lying un-utilised in RG 23A Part II records should be credited in their PLA and they should be allowed to use the same. For the above proposition, ld. Advocate, Shri S.K. Bagaria, has relied upon a number of decisions of the Tribunal. 3. However, we find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner was duty bound to pass an adjudication order after issuance of show-cause notice to the appellants. Inasmuch as there is no speaking and reasoned order and the Commissioner did not have the opportunity to consider the appellants' submissions in the light of the relevant case law, we allow the appeal and direct the Commissioner to consider the appellant's request and pass a detailed re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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