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TMI Blog2014 (10) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Sri Pankaj Kr. Agarwal, C.A. For the Respondent : Sri S. Chakraborty, D.C. (A.R.) ORDER PER DR. D.M. MISRA This is an application filed seeking waiver of CENVAT Credit of Rs. 3.48 Crores and equal amount of penalty imposed under Rule 15 read with Section 11AC of CEA, 1944. 2. At the outset, the Ld. Chartered Accountant for the applicant submits that during the period January, 2012, they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods and cleared for home consumption would not make them eligible to take CENVAT Credit in the year 2012.Further, he has reasoned that certificate issued by the Deputy Commissioner (Customs), cannot be considered a valid document under Rule 9 of CENVAT Credit Rules, 2004. 3. The Ld. Advocate made a categorical statement that the goods imported in the year 2008 against advance license, were l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in support of the same, earlier were not placed before the Ld. Commissioner. He submits that these facts should be verified and he has no objection for verification of the same. 5. After hearing both sides for some time, we find that the appeal itself could be disposed off at this stage. Accordingly, after waiving the requirement of pre-deposit, we take up the appeal for disposal. We fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be verified by the adjudicating authority. In the result, we find that it is a fit case of remand to the Ld. Commissioner for determination of the issues afresh after taking into consideration, the evidences on record and that would be produced by the appellant. It is made clear that all issues are kept open.Needless to mention that a reasonable opportunity of hearing be granted to the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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