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2014 (12) TMI 996 - GOVERNMENT OF INDIADenial of rebate claim - Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-Central Excise(NT) dated 06.09.2004 - area based exemption under Notification 56/2002 & 57/2002-CE both dated 14.11.2002 - availment of cenvat credit on the basis of bogus invoices issued by the J&K based units and have utilized the same towards payment of duty for final products under the rebate claim - Held that:- Government finds that. para 36 of copy of order-in-original No.29/Adds. Comm-IM-11/2011 dated 31.3.2011 mentions show cause, notice bearing C.NO.N-CE(9)CP, Ansar/M-IF/09/06 dated 12.9.2007 .,which: pertains to demand of fraudulently availed credit from November 2005 to 31.3.2006. The show cause notice C.No.W-CE(9)CP/Mentha Enquiry/08/0&/Pt.99Af1f.19 dated 15.1.2010 pertains to period April 2006'to March 2009. Commissioner (Appeals) has rejected the appeals of the applicant by holding the said order-in-original dated 31.3.2011, SCN dated 15.1.2010 has been adjudicated and the appeal filed by the applicant against order-in-original dated 31.3.2011 has been rejected by the Commissioner (Appeals) and as such, the order-in-original of Additional Commissioner confirming the demand of fraudulent availment of cenvat credit has been upheld. Now, since there has been substantial change in facts and circumstances of the case due to aforesaid factual infirmities, the orders of Commissioner (Appeals) the case due to aforesaid factual infirmities, the orders of Commissioner (Appeals) based on such factual infirmities become infructuous and hence, liable to be set aside on this count only, without going into further merits of these cases. Under such circumstances, the interest of justice demands that the cases may be remanded back to appellate authority to decide the same afresh on the basis of correct factual position. - Matter remanded back - Decided in favour of assessee.
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