9911796707
TMI Blog2018 (3) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... r (AR), For the Respondent Per : S.S GARG The present appeal is directed against the impugned order dated 28.04.2016 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has modified the Order-in-Original and ordered that the credit to be disallowed and the penalty will be reworked. Briefly the facts of the case are that the appellant is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly considering the provisions of the Cenvat Credit Rules, 2004. He further submitted that the credit has been denied on the ground that the appellant has not paid the invoice value within the stipulated period as prescribed by the Rules. He further submitted that in fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch he has claimed to have made and if so, as to when he made the payment to the service provider. This is not clear from the impugned order and therefore, I set aside the impugned order and remand the case back to the original authority to consider the submissions of the appellant afresh and then pass a De novo order in accordance with law after complying with the principles of natural justice. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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