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TMI Blog2018 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal is against the Order-in-Appeal No. BHO-EXCUS-002-APP-493-17-18 dated 21.03.2018. 2. During the course of visit of the departmental officers to the factory and office of the appellant, it was noticed that the appellant 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate submitted that the entire proceedings before the lower authority has not discussed the basis for confirmation of demand. The copy of the show cause notice or the relied upon documents were never received by the appellant 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 furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenging the demand on merit before him. He also added that as per the decision of the Hon'ble Supreme Court in the case of Rajasthan Spinning and Weaving Mills - 2009 (238) ELT 3 (SC), the penalty under Section 11AC 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 hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther seen that the original authority has passed the order ex-parte, and the appellant never got a chance to defend his case before him. The Commissioner (Appeals) also has not discussed the documentary evidence 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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