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TMI Blog2018 (4) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed after examination of the use of the items in question as the lower authorities had not examined the use of the items - the matter is remanded to the Adjudicating authority to decide afresh - appeal allowed by way of remand. - Excise Appeal No.75471 & 75472/15 & C.O. 75612/15 - - - Dated:- 27-3-2018 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Appearance Sri D. Halder, A.C. (A.R.) F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.00 along with interest and imposed penalty of equal amount of Cenvat Credit and also appropriated the amount deposited by the Respondent. By the impugned Order No. 8/JSR/2015, the Commissioner (Appeals) set aside the Adjudication Order and allowed the appeal filed by the Respondent. It appears that the Revenue also filed appeal against the Adjudication Order. By Order in Appeal No. 21/JSR/2015 D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng shed to machineries and for making platform for having access to machineries. 5. I find from the impugned Order that the Adjudicating authority passed an ex parte Order without verification of the use of the items. It is seen from the impugned Order that the Respondent contended that the said items were used for factory expansion for enhancing capacity of the production. The Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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