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TMI Blog2012 (8) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... er Mr. Justice Ajit Bharihoke (oral): Appellant is engaged in the manufacture of Thermoplast Rubber Compound Polyamides, HIPS etc. which are subject to excise duty. The appellant has three manufacturing units located at 1121, M.I.E. , Bahadurgarh, Haryana; Lane No.5, EPIP Kartholi, SIDCO Industrial Complex, Bari Brahmana Industrial Complex, J & K and D-29, 30, 31-SIPCOT Footwear Components ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Rules, 2005. Accordingly, a show cause notice raising demand was issued invoking extended period of limitation. Show cause notice was ultimately culminated into disallowance of the cenvat credit and confirmation of the duty demand amounting to Rs.23,47,826/- with interest and equal amount of penalty. 2. Appellant preferred appeal against the order in original. Commissioner (Appeals) vide imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .E.,Vapi vide Final Order No.A/1011/2011-WZB/Ahd in Appeal No.E/1916/2010 dated 15.6.2011 has submitted that the issue is no more res integra for the reason that the Tribunal has settled the issue by holding that denial of credit on sole ground that the invoices were issued in the name of Head Office is not justified inasmuch as the same is curable and procedural defect. 6. Learned Shri R.K.Verma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved. Since this aspect has not been looked into by the adjudicating authority we are left no alternative but to set aside the impugned order and remand the matter back to the adjudicating authority for de novo decision after giving an opportunity of being heard to the parties.
8. Appeal as well as stay application are disposed of in above terms. X X X X Extracts X X X X X X X X Extracts X X X X
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