TMI Blog2018 (2) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... t service for which the appellant was not issued any notice therefore the order-in-original was passed in gross violation of principles of natural justice - the matter to the adjudicating authority for passing a fresh order after providing personal hearing to the appellant and giving opportunity for explaining the issue of the admissibility of the input service - appeal allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is before me. 2. Shri Yogesh Patki, Ld. Counsel appearing on behalf of the appellant at the outset submits that the adjudication order as well as Commissioner (Appeals) order is beyond the scope of show cause notice for the reason that only allegations made in the show cause notice that documentary evidence for availing the credit were not produced. He submits that all the documents were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rected. 3. Shri Ajay Kumar, Ld. Additional Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides, I find that the show cause notice only alleged that the appellant have not produced the documentary evidence in support of their availment of cenvat credit in respect of input se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand to the adjudicating authority. The adjudicating authority has to decide both the cases ensuring that if there is any overlapping of demand to that extent demand will dropped, stand irrespective of any decision on merit. As per my above discussion, I set aside the impugned order and remand the matter to the adjudicating authority for passing a fresh order after providing personal hearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
