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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 ..... thorised Representative Per: P.K. Das These appeals are arising out of a common order and therefore, 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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horised Representative on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave submitted the documents. So, the finding of the Adjudicating Authority is contradictory 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 Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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