TMI Blog2015 (4) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... the Adjudicating Authority itself and show cause notice could have been kept in abeyance. But in over enthusiasm penalty has been imposed on the respondent by the Adjudicating Authority which has been considered by the Ld. Commissioner (A) in the impugned order and same has been set aside and now again in over enthusiasm that order has been challenged before me before attaining finality the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit under notification No. 56/2002 which provides that a unit located in Jammu is required first to utilize the Cenvat Credit lying in their Cenvat Credit account and thereafter paying duty on clearance in DTA and also entitled to claim refund on the duty paid by them and duty paid by them is also entitled for Cenvat Credit to the buyer of the goods. It was alleged against M/s. Satya Metal, Jamm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent. In fact, he has to keep in abeyance till the decision in the case of M/s. Satya Metal, Jammu would have attained finality as the inadmissible Cenvat Credit has been passed on. Therefore, impugned order is required to be set aside. 4. Heard the Ld. AR and perused the record. 5. In this case the issue whether M/s. Satya Metal, Jammu has passed inadmissible Cenvat Credit or not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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