Tribunal remands case for review after allowing appeals under Finance Act, 2010. Orders set aside, emphasizing fair hearing.

The Tribunal allowed the appeals, remanding the case for the Commissioner to review the appellant's applications in light of the beneficial amendment under the Finance Act, 2010. The impugned orders were set aside, emphasizing the need for the Commissioner to provide a reasonable opportunity for the appellant to be heard, ensuring justice is served.

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Issues:
1. Appeal for demand for the period from 1-3-2005 to 31-10-2007.
2. Appeal for demand for the period from 1-11-2007 to 30-9-2008.

Analysis:
1. The appellant challenged demands and penalties under Rule 6(3) of the Cenvat Credit Rules, 2004 for availing credit on common input services without separate accounts for dutiable and exempted goods. The appellant cited the beneficial amendment under the Finance Act, 2010, introducing sub-rule (7) to claim exemption with retrospective effect for disputes from September 10, 2004, to March 31, 2008. The procedure for claiming this benefit was outlined in Section 73(2) of the Finance Act, 2010. The appellant's applications to the Commissioner were not entertained post-adjudication, leading to a request for remand to consider the applications.

2. The Tribunal acknowledged the change in law granting retrospective benefits subject to procedural compliance. Considering the submissions, the Tribunal found it appropriate to request the Commissioner to review the appellant's applications dated 9-7-2010 in light of sub-rule (7) of Rule 6 of the Cenvat Credit Rules, 2004, and Section 73 of the Finance Act, 2010. The Tribunal emphasized the need for the Commissioner to provide a reasonable opportunity for the appellant to be heard. Consequently, the impugned orders were set aside, and the appeals were allowed by way of remand for the Commissioner's reconsideration, ensuring justice is served. The miscellaneous applications were also disposed of accordingly.

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