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2012 (12) TMI 882 - CESTAT, AHMEDABADJurisdiction of Commissioner and validity of Show cause Notice – non eligible for benefit of the Notification No.1/93 - Held that:- Commissioner had disposed of the issue in just a small paragraph and this issue and none of the other issues have been considered in detail. After the impugned order was passed judicial pronouncements have become available on the issue and further limitation, availability of Cenvat Credit, revenue neutrality are required to be considered besides jurisdiction since on these issues also interpretation of statute has to be made on the basis of judicial pronouncements and facts of the case. Whether Commissioner, Ahmedabad could not have issued the SCN at all or whether it is a rectifiable error is also a matter which requires fresh consideration. Thus it would be appropriate all the issues are examined by the learned Commissioner & remanded to the original adjudicating authority for fresh consideration. As Hon'ble Supreme Court has already decided that the issue relating to manufacture and the brand name against the appellant, while remanding it is clear that the amount deposited by the appellant, if any, will remain with the department till the issue is decided by the original adjudicating authority. Appellant shall be given reasonable opportunity to present their case before the issue is finally decided. All the issues are kept open.
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