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TMI Blog2018 (5) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been claiming before the lower authorities that Annexures 1 to 7 to the SCN have not been properly given to them and they need access to the original Annexures to the SCN to rework out the factual position / consequential the plea of the appellants for various other claims of as to the duty liability was incorrectly worked out also needs to be considered. The Adjudicating Authority should reconsider the issue afresh after following the principles of natural justice and also on the law settled on the point of examination / cross examination by various judgements - appeal allowed by way of remand. - E/12919,12924,12925/2014 - A/10389-10391/2018 - Dated:- 13-2-2018 - Shri M V Ravindran, Hon'ble Member (Judicial) For Applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue mainly on the ground that they had produced documents/records before the lower authorities evidencing that Cenvat Credit was not availed on trading goods and the said plea was not verified despite specific request during the personal hearing, demand is made for reversal of Cenvat Credit but Annexure to the show cause notice value indicated is on assumption and presumption basis. The cross examination sought of investigating officers was not allowed and no findings given on the points submitted in the defence reply, clandestine removal demand is uncorroborated and demand of shortage of parts of umbrella pertaining to trading account is incorrect as the same was without availing Cenvat Credit and Cenvat Credit on the parts of umbrella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been claiming before the lower authorities that Annexures 1 to 7 to the show cause notice have not been properly given to them and they need access to the original Annexures to the show cause notice to rework out the factual position / consequential the plea of the appellants for various other claims of as to the duty liability was incorrectly worked out also needs to be considered. In my considered view, the Adjudicating Authority should reconsider the issue afresh after following the principles of natural justice and also on the law settled on the point of examination / cross examination by various judgements. 8. Without expressing any opinion on the merits of the case, keeping all the issues open, the impugned order is set aside a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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