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TMI Blog2016 (12) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; Ld. Counsel says what that is dispute in the present appeal is an amount of Rs. 6,05,547/- which was a subject matter of the Show Cause Notice dated 28.03.2011. The authority in para-5 of the SCN has recorded as under:- "Whereas, it also appears that the assessees had availed Cenvat credit of Rs. 43,89,017/- on common input services as detailed in Annexure-1 for the period from March 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit Rules, 2004 read with proviso to sub-section 1 of section 11A of the Central Excise Act, 1944 and an amount of Rs. 6,05,547/- already debited by them vide RG Part-II Register in Sl. No. 1311 dated 28.01.2009 should not be appropriated towards the aforesaid amount." 2. A combined reading of the impugned order with the above extraction from the SCN shows that the appellant is exposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assesse has already undergone suffering from the year 2010, it would be preferable for the authority to issue notice for the resolution of the dispute within a month of receipt of this order and recording the pleadings of the appellant as well as taking into account the evidence led as well as material facts into consideration shall pass appropriate order within three months from the last dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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