2014 (2) TMI 1053

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... taken up for disposal together as the issue involved is the same and in respect of the assessee who is in different units. 2. Ld. counsel submits that the issue involved in this case is regarding the denial of cenvat credit held to be ineligible to the appellant on the ground that the appellant had availed cenvat credit distributed by their head office as inputs service distributor and their head .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... heir head office who are registered as ISD was also issued a show cause notice for availment and distribution of ineligible cenvat credit and such show cause notice has culminated in confirmation of demand against their head office as an ISD. It is his submission that they are aggrieved by such an order and have filed an appeal before the Tribunal -Delhi. It is his submission that during the proce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the case, we are of the view that the adjudication order seems to have been passed in a hurry without considering the submissions made by the appellants herein in their letter dated 18.01.13. Since we are of the view that the impugned order is passed in violation of principles of natural justice, we allow the stay petitions filed and take up the appeals themselves for disposal. 6. On the records .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X