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2018 (8) TMI 682

16 wherein M/s Wind Industries was also made a noticee, this tribunal while disposing the appeal remanded the matter to the adjudicating authority - the Ld. Bench has found that the case of the Wind Industries is not yet finalised, and the matter was remanded. - Since there is a common investigation in the case of Neosym Industry Ltd. and Others including the Wind Industry as well as the prese .....

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ued for disallowance of CENVAT credit to M/s Baroda Extrusion. The penalty on Director of M/s Baroda Extrusion Ltd. and also to M/s Wind Industries Ltd. who issue the invoice was proposed to be imposed. The adjudicating authority has confirmed the demand and imposed penalties. Being aggrieved by the order in original appellants approached the Commissioner (A) who also concurring with the order in .....

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tral Excise, A.P. 2006 (04) LCX0021. Therefore, the demand in the present case does not sustain. 3. Shri. Keyur P. Sheth, Ld. Counsel appearing on behalf of appellant M/s Wind Industries submits that they were not supplied the relied upon documents while adjudicating the case. Therefore, the order passed by the adjudicating authority as well as Commissioner (A) is without the compliance of the pri .....

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redit. Therefore, passing of the wrong credit is also illegal. Therefore, the beneficiary, M/s. Baroda Extrusion Ltd., is also not entitled for CENVAT credit. I have gone through the judgement of the coordinate bench of this Tribunal in the case of Neosym Industry Ltd. and Others whereby this tribunal has passed the following order: I have gone through the rival contensions. I find that the earlie .....

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I have no option except to follow the finding of the Ld. Coordinate bench of this Tribunal. Accordingly, I set aside the impugned order and remand the matter to the adjudicating authority to decide the matter after providing all the relied upon documents. The adjudicating authority shall grant sufficient opportunity to the appellant for representing their case after issuance of the relatable docum .....

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