TMI Blog2012 (6) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... remand the matter back to adjudicating authority directing to give a copy of report to all these appellants and decide the issue after getting representation/defence against said report from the assessee. - E/302-304/2012 - A/720-722/WZB/AHD/2012 - Dated:- 21-5-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri P.M. Dave, Shri Paritosh Gupta, Advocates: for Assessee. Shri S.K. Mall, A.R.: for the Revenue. Per: M.V. Ravindran: These three Stay Petitions are filed against three different Order-in-Originals, wherein the adjudicating authority has confirmed the demand raised against the appellant along with interest and imposed penalty. 2. Heard both sides and perused the records. 3. All these 3 cases are ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilized in the manufacturing of final product which was cleared by claiming the benefit of Notification No.30/2004. It is also his submission that the appellants were entitled to avail the benefit of Notification No.29/2004-CE and No.30/2004-CE simultaneously for the same product subject to the condition that they are maintaining separate records. It is his submission that the appellant has reversed the proportionate CENVAT Credit attributable to the inputs which were used for the manufacturing of the goods exported and goods cleared under Notification No.30/2004-CE which can be demonstrated from their monthly returns. It is his submission that the adjudicating authority, in these cases, has not considered the submissions in the proper persp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdictional Assistant Commissioner so that they can defend the case before him. It seems that the adjudicating authority has come to a conclusion that the assessee having committed before the Tribunal that they will demonstrate that case before adjudicating authority, has not given a copy of Assistant Commissioner s report to them. In our view, the adjudicating authority, in order to follow the principles of natural justice, should have given the copy of the report of the Assistant Commissioner, wherein the Assistant Commissioner has reported that the appellant has not reversed the correct CENVAT Credit or proportionate CENVAT Credit attributable to the inputs utilized in goods wherein the benefit of Notification No.30/2004-CE has been avai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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