2020 (2) TMI 39

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..... he lower authorities on the debit entries effected by the appellant, matter requires re-adjudication because, it is for this reason that prompted the issuance of SCN which carried the allegation of non-compliance with the condition No. 2(h). If the debit/reversal of Cenvat Credit is effected, then it may amount to complying with the condition at 2 (h) of Notification ibid. But however, from the da .....

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..... andakumar, Ld. DR, for the Revenue and since all the four appeals are arising out of common Order-in-Appeal Nos. 256-259/2019 dated 09.08.2019, the same are taken up together for common disposal. 2. Ld. Advocate submits that the only issue in all the appeals is relating to the refund claim under Section 11 B of the Central Excise Act, 1944. He would submit that Show Cause Notices were issued al .....

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..... on the reversal/debit entries which is relied upon by the assessee. 4. Having heard both the sides and since there is no finding by both the lower authorities on the debit entries effected by the appellant, matter requires re-adjudication because, it is for this reason that prompted the issuance of SCN which carried the allegation of non-compliance with the condition No. 2(h). If the debit/rev .....

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