TMI Blog2014 (10) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... pply of the same, resulted in violation of principle of natural justice - Matter remanded back - Decided in favour of assessee. - Appeal No.06/12 - ORDER NO.FO/A/75372/2014 - Dated:- 10-6-2014 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Appellant : Shri Kartik Kurmy, Advocate For the Respondent : Shri S.Misra, Addl. Commr.(A.R.) ORDER Per Dr. D.M. Misra; This is an application for waiver of predeposit of cenvat credit of ₹ 6.20 Crores and equal amount of penalty imposed under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 2. At the outset, the ld. Advocate appearing for the Applicant, has submitted that during the period from April, 2007 to December, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the Revenue, has fairly accepted that a copy of the report referred to in the impugned order, had not been supplied to them. It is his contention that non-supply of the said report, cannot in any manner, affect the findings in the impugned order as the verification report submitted by the Range Superintendent related to Chartered Engineer s Certificate furnished by the Applicant during the course of adjudication proceeding. But, supply of a copy of the said report to the Applicant, could have made the adjudication proceeding more fair. However, he has no objection in remanding the case to the adjudicating authority, but a time frame be fixed for completion of the said proceeding. 4. After hearing both sides for some time, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate case for remand to the ld. Commissioner for deciding the issue afresh after taking into consideration the submission, if any, that would be filed by the Appellant, on the said Report. It is expected that the Ld. Commissioner would hand over a copy of the verification report to the Appellant and the Appellant would file their reply to the said report at the earliest. Both sides agree that maximum four months time would be required for completion of the denovo proceeding. Accordingly, we direct the ld. Commissioner to complete the process of adjudication within a period of four months from the date of communication of this order. 6. The appeal is allowed by way of remand. Stay petition is disposed off. (Pronounced and dictated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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