Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 426 - AT - Central ExciseDemand of CENVAT Credit - Commissioner (Appeals) found that invoices on which credit was taken were having different address than which was reflected in their STC code and registration number - Held that:- if opportunity of reconciliation is granted, they would be able to satisfy Commissioner (Appeals). To provide natural justice, it is necessary that one opportunity is granted. - Accordingly stay application could not be considered at this stage and it is disposed off. Further Order-in-Appeal is also set aside and case is remanded back to Commissioner (Appeals). He will listen both the side after issuing notice and granting opportunity to produce documents, if any and decide the case within three months from the issue of this order. - Decided in favour of assessee.
|