9911796707
TMI Blog2016 (11) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... n account of wrong calculation and application wrong rate of duty. The Ld Commissioner (Appeal) in the impugned order has observed that the said issue has not been raised before the Adjudicating Authority, hence, in absence of verification of the facts, the claims cannot be considered. In the interest of justice, I am of the view that the matter needs to be remanded to the Adjudicating Authority t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.6.2013 passed by the Commissioner (Appeal), Central Excise, Customs and Service Tax-DAMAN. 3. The facts of the case, in brief, are that the appellant had availed Cenvat Credit on the inputs received from M/s Reliance Industries Ltd, Jamnagar, an 100% EOU. The Cenvat Credit was availed by the appellant as per the formula prescribed under Rule 3(7)(a) of Cenvat Credit Rules 2004. Alleging that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s i.e. the cenvat Credit of ₹ 1,84,535/- on account of wrong interpretation of Rule 3(7)(a) of Cenvat Credit Rules,2004 and Cenvat Credit of ₹ 3,94,866/- on account of third time cess, but rejected their contention on other two parts i.e. ₹ 4,05,216/- and ₹ 1,82,136/- on account of wrong calculation and wrong rate of duty observing that that these two issues were not raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts, the claims cannot be considered. In the interest of justice, I am of the view that the matter needs to be remanded to the Adjudicating Authority to examine the said claim of the appellant. Needless to mention a reasonable opportunity of hearing be granted to the appellant. Consequently, the impugned Order is set aside to the said extent and the Appeal is remanded to the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
