TMI Blog2018 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... Ds have not been provided to the appellant. Even though the copy of the acknowledgement has been reproduced, by the Commissioner (Appeals) in the body of this order, in the copy of the show cause notice no RUDs have been attached as part of the appeal papers. I am unable to appreciate the documentary evidence for raising the demand. It is further seen that the original authority has passed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant had removed raw material such as iron ore concentrate on which cenvat credit was availed without reversal of cenvat credit. It was also noticed that the appellant has short received certain quantity of coal, which was the raw material, but availed input service tax credit on GTA, on the full quantity. When these discrepancies were pointed out, the appellant reversed the total duty involved am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and the same was requested from the department through their letter dated 07.11.2017, but the department failed to provide copies of the show cause notice or RUDs. He further submitted that the original authority has passed the order ex-parte, without an opportunity for putting up any defence on the part of the appellant. The impugned order has also been passed without discussion of any docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1AC is leviable. 5. After hearing both sides and on perusal of record, it is noticed that the dispute is with reference to certain allegation made against the appellant that they have availed cenvat credit on certain inputs in the form of iron ore concentrate, but without reversing such cenvat credit availed, has cleared such raw material out of their factory. There is also an allegation that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on which such demand has been upheld. 7. In the result, I am of the view that the impugned order merits be set aside and the matter remanded to the original adjudicating authority to readjudicate the matter after furnishing copies of the show cause notice as well as relied upon documents to the appellant. (Dictated and pronounced in the open Court). - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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