TMI Blog2009 (8) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... in exempted area. Adjudicating commissioner vide impugned order proceeded to re-distributed amount allocated to Chennai unit over other units based on proportionate production. Appellant’s contention that such re-distribution by commissioner having jurisdiction over only one unit not justified when authorities having jurisdiction over only one unit not questioned initial distribution done in Kolka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the Kolkata Corporate office of the appellants is the input service distributor and the total credit received by the appellant's company has been distributed over different factories including the factory in the exempted area. He states that the amount distributed for the Chennai unit for the year 2006-2007 is Rs.1,19,28,965/- + Rs.1,52,167/- out of a total amount of Rs.5,13,50,955/-. He fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we note that the initial distribution of the total credit received has been done by the corporate office of the appellants. The appellants have claimed that such credit distribution has been done proportionately and taking into account the units of the appellants located in exempted areas. In all fairness, the adjudicating Commissioner should have got the matter examined with his counterpart havi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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