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2011 (6) TMI 367

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..... cause notice has to be reconsidered by Commissioner in line of direction given in our Final Order dated 07.10.2010 and arrive at the correct tax liability of the assessee. While arriving at such correct tax liability, the Commissioner is also directed to consider the issue of Cenvat credit availed by the appellant after due verification of the duty paying documents. Adjudicating Authority also sh .....

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..... 8. 2. The Revenue is aggrieved by the said order-in-original on the ground that (i) the Adjudicating Authority has allowed Cenvat credit of Rs. 53,53,477/- without verification of relevant documents (ii) the Adjudicating Authority has not confirmed the amounts demanded in the show cause notice and has only confirmed an amount on the 'Club or Association Services' taking into calculation and cons .....

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..... which has been accepted by the assessee. 4. It is his submission that the impugned order being silent on this issue, and the Cenvat credit allowed to the assessee being done without verification of the duty paying documents, the matter should be remanded for reconsideration of the Adjudicating Authority. 5. Learned Counsel appearing on behalf of the respondent on the other hand submits that as .....

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..... ered view, we find that the demand raised in the show cause notice has to be reconsidered by the learned Commissioner in line of direction given in our Final Order dated 07.10.2010 and arrive at the correct tax liability of the assessee. While arriving at such correct tax liability, we also direct the Commissioner to consider the issue of Cenvat credit availed by the appellant after due verificati .....

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