2010 (7) TMI 417

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..... eals) has upheld demand of Rs. 1,67,755 together with interest and penalty of Rs. 10,000, for failure on the part of the assessees to reverse CENVAT credit in respect of input services used both in the manufacture of exempted final products as well as dutiable final products and for providing both taxable and exempted services. 2. I have heard both sides. The lower appellate authority has extende .....

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..... pted services and, therefore, they are entitled to credit of the amount in dispute. The above submission goes to the root of the matter and is therefore to be considered afresh, for which purpose, I set aside the impugned order and remit the case to the adjudicating authority for fresh decision after extending a reasonable opportunity to the assessees of being heard in their defence. 3. The appea .....

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