2016 (12) TMI 714

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..... n the DTA unit in respect of Cenvat credit has been claimed as relatable amount in the EOU unit. This aspect is totally ignored in the impugned order. Whereas, that was substantiated from the aforesaid extracts from the SCN - Held that: - Since adjudication record is not available for verification as well as the records which has initiated the SCN dated 28.03.2011 not available before the Tribunal .....

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..... ay of remand.
Shri D.N. Panda, Judicial Member Shri Joseph Prabhakar, Adv., For the appellant Shri B. Govindarajan, AC (AR), For the respondent ORDER Ld. Counsel says what that is dispute in the present appeal is an amount of ₹ 6,05,547/- which was a subject matter of the Show Cause Notice dated 28.03.2011. The authority in para-5 of the SCN has recorded as under:- "Whereas, it a .....

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..... service tax credit availed by the DTA unit for ₹ 10,83,945/- for the period from 03/2006 to 09/2010 should not be recovered from them under Rule 14 of the Cenvat Credit Rules, 2004 read with proviso to sub-section 1 of section 11A of the Central Excise Act, 1944 and an amount of ₹ 6,05,547/- already debited by them vide RG Part-II Register in Sl. No. 1311 dated 28.01.2009 should not be .....

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..... authority to examine the pleading as above, and reach to a proper conclusion. Since the amount involved is very small and the assesse has already undergone suffering from the year 2010, it would be preferable for the authority to issue notice for the resolution of the dispute within a month of receipt of this order and recording the pleadings of the appellant as well as taking into account the ev .....

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