2017 (3) TMI 1912

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..... dent: Sh. H.C. Saini, DR ORDER PER JUSTICE (Dr.) SATISH CHANDRA : Both the present appeals are filed against the Order-in-Original No. 43 & 44/2012-CE dated 19.07.2012 passed by the Commissioner of Central Excise, Jaipur. The period in dispute is November 2006 to June 2009 and August 2009 to June 2010. 2. The brief facts of the case are that, the assessee-Appellants, during the period under co .....

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..... istered as an ISD and distributed to the assessee-Appellants' unit on the ground that input services were used at the head office and cannot be distributed to the Bhiwadi Unit. Further, this input service credit cannot be used for discharge of Central Excise Duty. Being aggrieved, the assessee-Appellants have filed the present appeals. 3. With this background, we have heard Ms. Rinky Arora, learn .....

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..... d full cooperation with the adjudicating authority. 6. In view of the above, we set aside the impugned order and remand the matter to the adjudicating authority for de novo adjudication in the light of the above observations but by providing a reasonable opportunity to the assessee-Appellants to present their case with liberty to file additional documents, if any, as per law 7. In the result, th .....

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