9911796707
TMI Blog2007 (1) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no order passed by the competent authority for reversal of this credit– there is merit in the contention of the appellant that no show cause notice was issued nor any adjudication order was passed by the competent authority for denial of the credit in question - therefore, the appellants are entitled to this credit which was reversed - E/513/2003 - A/239/2007-WZB/AHD - Dated:- 23-1-2007 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount. The contention is that the Assistant Commissioner vide letter dated 24-10-2000 informed that vide earlier letter dated 1-9-2000, the decision of the Assistant Commissioner was conveyed to the assessee in this regard. In the letter dated 1-9-2000, it was informed to the appellants that issue regarding the irregular availment of credit has been decided by the Assistant Commissioner. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was simply mentioned that issue has already been decided by the Assistant Commissioner without reference to any show cause notice or adjudication order. Therefore, in the absence of any notice for demand or adjudication order, we find merit in the contention of the appellant that they are entitled to this credit. The appeal is allowed. (Order dictated and pronounced in the open Court on 23-1-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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