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2014 (10) TMI 877 - AT - Central ExciseEligibility of CENVAT Credit on the basis of a certificate dated-29/11/2011 issued by Dy. Commissioner of Customs relating to eleven bills of entry against which the goods were imported by the appellant in the year 2006 to 2008 - Penalty imposed under Rule 15 read with Section 11AC of CEA, 1944 - Held that:- It is the claim of the appellant that even though initially it was brought under advance license scheme, but later duty was discharged in the year 2011 and the same were taken for manufacture of goods meant for local clearances. We find from the submission of the appellant that the goods all along had been kept and later used in the manufacture of the finished goods. This aspect was not examined being not placed before the Ld. Commissioner alongwith the documents. Both sides agree that these facts need to be verified by the adjudicating authority. In the result, we find that it is a fit case of remand to the Ld. Commissioner for determination of the issues afresh after taking into consideration, the evidences on record and that would be produced by the appellant. It is made clear that all issues are kept open.Needless to mention that a reasonable opportunity of hearing be granted to the Appellant
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