https://www.taxtmi.com/caselaws?id=209053 Denial of self-recredit under Notification No. 39/01-CE could not be sustained without first verifying whether the assessee had furnished correct information and complied with the notification conditions. The earlier remand had required the original adjudicating authority to examine the records and documents before taking action, but that verification was not shown to have been completed and the denial was upheld on the same basis. The matter was therefore remanded again to the original adjudicating authority to verify compliance with the notification conditions and decide afresh after giving the assessee a reasonable opportunity to respond. en-us Thu, 24 Feb 2011 00:00:00 +0530 Thu, 01 Aug 2013 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209053 Denial of self-recredit under Notification No. 39/01-CE could not be sustained without first verifying whether the assessee had furnished correct information and complied with the notification conditions. The earlier remand had required the original adjudicating authority to examine the records and documents before taking action, but that verification was not shown to have been completed and the denial was upheld on the same basis. The matter was therefore remanded again to the original adjudicating authority to verify compliance with the notification conditions and decide afresh after giving the assessee a reasonable opportunity to respond. Case-Laws Central Excise Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209053