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2016 (12) TMI 714 - CESTAT CHENNAIOpportunity of being heard - ld. Counsel says that both the EOU Unit and DTA unit were located at the same premises. When the dispute arose what that was debited in the DTA unit in respect of Cenvat credit has been claimed as relatable amount in the EOU unit. This aspect is totally ignored in the impugned order. Whereas, that was substantiated from the aforesaid extracts from the SCN - Held that: - Since adjudication record is not available for verification as well as the records which has initiated the SCN dated 28.03.2011 not available before the Tribunal, only for a limited purpose, the matter is remanded to the ld. Adjudicating authority to examine the pleading as above, and reach to a proper conclusion. Since the amount involved is very small and the assesse has already undergone suffering from the year 2010, it would be preferable for the authority to issue notice for the resolution of the dispute within a month of receipt of this order and recording the pleadings of the appellant as well as taking into account the evidence led as well as material facts into consideration shall pass appropriate order within three months from the last date of hearing - The authority shall grant a reasonable opportunity of hearing to the appellant to plead its defence both on fact and law before passing a reasoned and speaking order - appeal allowed by way of remand.
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