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TMI Blog2015 (10) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant after the personal hearing by letter dated 05.05.2011 replied the enquiries made by the Commissioner (Appeals) during the personal hearing. The Show Cause Notices were issued on the basis of the verification report of the Superintendent, which was not disclosed to appellant, as contended by the learned advocate. It is noted that appellant produced the documents which were not properly consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , all are taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants filed refund claims of unutilized CENVAT credit under Rule 5 of Cenvat Credit Rules, 2004 in terms of Notification No. 5/2006-CE (NT) dated 14.03.2006. Show Cause Notices were issued proposing to reject the refund claims on the ground that the appellants had not fulfilled the condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals). He submits that the Commissioner (Appeals) had given proper opportunity to the appellant to produce the documents, which was not availed by them. He drew the attention of the Bench to the relevant portion of the impugned order. 5. After hearing both the sides and on perusal of the records, the relevant portion of the Notification No. 5/2006-CE (NT) (supra) is reproduced below:- The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and inconsistent. 7 On perusal of the impugned order, I find that during the personal hearing on 17.03.2011, the representative of the appellant explained in detail on the export and other issues. The appellant after the personal hearing by letter dated 05.05.2011 replied the enquiries made by the Commissioner (Appeals) during the personal hearing. The Show Cause Notices were issued on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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