2014 (5) TMI 1090 - AT - Central Excise

Examination report called for examining the claim of CENVAT credit - Held that - There was no confrontation of the contents of such report for rebuttal by the appellant in case of discrepancy. Stay application is disposed of and the appeal is remanded to the ld. adjudicating authority to confront the examination report stated to be dated 12.12.2013 fixing the date of hearing within three months of receipt of this order and granting fair opportunity for hearing the appeal ld. Authority shall pass appropriate order.

Summary

The judgment by Appellate Tribunal CESTAT New Delhi in 2014 (5) TMI 1090 involved a remand of an appeal to the adjudicating authority for confronting an examination report related to CENVAT credit claim. The appellant's counsel highlighted the lack of confrontation of the report for rebuttal. The stay application was disposed of, and the appeal was remanded to the adjudicating authority with a directive to fix a hearing date within three months and provide a fair opportunity for the appellant to present their case.