TMI Blog2023 (12) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of principles of natural justice - it is also found that the appellants have not given suitable submissions as to whether the CENVAT credit of duty paid on the imported zinc skimming and the common input services has been reversed or not. It is also not clear from the records of the case as to whether the appellants reversed the duty paid on the zinc ash, though on a mistaken notion, or the credit availed on entire items and common input services. Under the circumstances, the matter needs to travel back to the Commissioner to examine the report dated 16.03.2010 and to record reasons as to why the same was not considered. The appeal is allowed by way of remand to the Adjudicating Authority. - HON BLE Mr. S. S. GARG, MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 12.01.2011 confirming duty of Rs.48,54,698/-; Commissioner dropped the demand of duty of Rs.6,41,954/- on the 218.100 MT of zinc sulphate purchased from outside on which no credit was taken. Hence, this appeal. 2. Shri Vibhor Garg, learned Consultant for the appellants, submits that learned Commissioner had obtained two reports from the jurisdictional Deputy Commissioner, Central Excise, Sangrur Division; report dated 16.03.2010 indicated that the appellants have reversed the CENVAT credit attributable to the zinc sulphate cleared by them during the relevant period and thus, the demand does not survive. Learned Commissioner called for another report from the jurisdictional Deputy Commissioner, who vide report dated 15.09.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imming; service tax paid on transport of goods and Custom House Agent Services which are common services for the manufacture of zinc ingots and zinc ash. He submits that unless the CENVAT credit availed on this inputs and input services is reversed, the benefit under Notification No.12/2009 is not admissible. 4. Heard both sides and perused the records of the case. On going through the rival submissions and the impugned order, we find that learned Commissioner has not given any findings as to how the report dated 16.03.2010 was wrong and not required to be considered. This is a clear violation of principles of natural justice. We also find that the appellants have not given suitable submissions as to whether the CENVAT credit of duty pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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