2015 (3) TMI 1166

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..... Accordingly, the appeal is remanded to the adjudicating authority who shall hear the case afresh after examining the ratio laid down in Commissioner Vs. Jawahar Mills Ltd. (2001 (7) TMI 118 - SUPREME COURT OF INDIA ) and CCE, Belgaum Vs. Doodhaganga Krishna Sahakari Sakkare Karkhane Niyamit (2012 (9) TMI 709 - KARNATAKA HIGH COURT ). It is needless to say that the adjudicating authority shall affo .....

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..... wer authority has also considered the issue of denial of cenvat credit on MS channels, MS rods, plates, angles, bars etc., after dispensing with requirement of predeposit, I proceed to take up the main appeal itself with the consent of both sides. 3. The issue relates to denial of credit on MS Channels, MS Angles, MS Plates etc. after the amendment of definition of Rule 2(k) of Cenvat Credit Ru .....

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..... appeal is remanded to the adjudicating authority who shall hear the case afresh after examining the ratio laid down in the above judgments and pass appropriate order. It is needless to say that the adjudicating authority shall afford an opportunity to appellant of being heard before deciding the case. Appeal is allowed by remand. The stay application is disposed of. (Dictated and pronounced in .....

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