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TMI Blog2016 (4) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... Us, no specific reason has been given in the communication dated 20 January, 2015 for not making available the information to the petitioners - it would be appropriate for the adjudicating authority at Chandigarh to examine the issues raised by the petitioners afresh - petition allowed by way of remand. - Writ Tax No. 354 of 2016 - - - Dated:- 22-4-2016 - Dilip Gupta and Ravindra Nath Kakkar, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter a show cause notice dated 20/24 March, 2008 was issued to the petitioner-company alleging that it had fraudulently availed the Cenvat credit amounting to ₹ 76,08,939/- without receiving any goods/inputs from the manufacturers at Jammu and had utilised such Cenvat credit for payment of duty on the clearance of goods for export/home clearance claiming rebate. The petitioners submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was sent by the Assistant Commissioner (Adjudication) at Chandigarh declining to furnish the information sought for by the petitioners relating to cross-examination, but the request of the petitioners for being supplied the information contained in CPUs has not been considered at all. In support of his contention, learned Senior Counsel has placed reliance upon a decision of the Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. It is not in dispute that two CPUs were seized in the search that was conducted on 21 January, 2006. Though a specific request has been made by the petitioners for providing the CPUs or the data contained in the CPUs, no specific reason has been given in the communication dated 20 January, 2015 for not making available the information to the petitioners. 5. The request for cross-examination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner, Central Excise Commissionerate, Chandigarh-II. It has also been made clear that in the notice that in case the petitioners do not appear, the case will be taken up for final order on the basis of the material already available on records. It is for the petitioners to submit an application for postponing the matter in view of the order that has been passed. 8. The writ petition is, accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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