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M/s. Maruti Udyog Ltd. Versus CCE, Delhi-III, Gurgaon

2016 (11) TMI 692 - CESTAT CHANDIGARH

Denial of CENVAT credit - non- filing of relevant documents for verification - Held that: - there was no list of documents have been sought from the appellant for verification purposes. In that circumstance, the matter needs examination at the end of .....

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the matter is remanded back to the adjudicating authority for consideration of the issue of refund claim - appeal disposed off - matter on remand. - Appeal No.E/320/2007 - FINAL ORDER NO. 61345/2016 - Dated:- 16-9-2016 - Mr.Ashok Jindal, Member (Judi .....

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f ₹ 2,41,004/- against the appellant. 2. The facts of the case are that the show cause notice dated 26.3.1991 was issued to the appellant to deny credit of ₹ 1,71,15,331/-. The matter was adjudicated and the demand of duty of was confirme .....

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the matter was challenged before this Tribunal and this Tribunal vide Final Order No.A/997/99-NB(DB) dated 1.9.1999 partly allowed the appeal and the matter was remanded back to the adjudicating authority for verification purpose with regard to the c .....

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7; 75 lakh. In that instant case, the appellant field refund claim on 10.1.2000 for ₹ 9,55,786/-. The show cause notice was issued to reject the refund claim filed by the appellant on the ground that the appellant has not filed relevant documen .....

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order of the adjudicating authority. Aggrieved with the said order, the appellant is before me. 3. Learned Counsel for the appellant submits that the appellant is able to produce all the relevant documents for consideration of the refund claim, there .....

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ice, therefore, the said demand is to be set aside. 4. On the other hand, learned AR opposed the contention of the learned Counsel that there is no need to remand the matter back to the adjudicating authority. In appeal papers, the appellant has alre .....

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