TMI Blog2016 (4) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... it. Even though the order of the Tribunal had been passed, on merits, we are of the considered view that a reasonable opportunity ought to have been given to the appellant assessee to put forth its contentions before the Tribunal. As such, we find it appropriate to set aside the impugned order, dated 19.3.2015, passed by the Tribunal and to remit the matter back to the Tribunal for passing approp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, under Rule 13 of Cenvat Credit Rules, 2002, read with Section 11AC of the Central Excise Act. He had also imposed a penalty of ₹ 1 lakh, under Rule 13 of Cenvat Credit Rules, 2002. 2.2) On appeal by the assessee, the lower appellate authority had upheld the order of the adjudicating authority to the extent of ₹ 1,97,241/-, availed as Cenvat Credit on the capital goods and the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, for denova adjudication. The revenue had pleaded that there was no necessity for the remanding of the matter to the lower appellate authority only on the ground that the respondent had filed revised returns for years 2000-2001, 2001-2002 and 2002-2003. 2.4) The Tribunal had held that it is evident that the appellate authority had remanded the matter to the original authority only on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. 3. At this stage of the hearing of the appeal, the learned counsel appearing on behalf of the appellant had submitted that it would suffice if the impugned order of the Tribunal is set aside, as it had been passed exparte, without an opportunity of hearing having been given to the assessee, the appellant herein and if the matter is remitted back to the Tribunal for deciding the issues raise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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