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    <title>2012 (4) TMI 165 - CESTAT, KOLKATA</title>
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    <description>Amended Cenvat credit compliance under Rule 6 of the Cenvat Credit Rules, 2004 was treated as requiring verification of whether the assessee had filed the prescribed application before the Commissioner with the Chartered Accountant&#039;s certificate for proportionate credit. As the parties disagreed on production of the relevant documents and both sought reconsideration, the Tribunal set aside the impugned order and remanded the matter for de novo adjudication. Both sides were permitted to produce documents, and the Commissioner was directed to grant a reasonable opportunity of hearing before deciding afresh.</description>
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      <title>2012 (4) TMI 165 - CESTAT, KOLKATA</title>
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      <description>Amended Cenvat credit compliance under Rule 6 of the Cenvat Credit Rules, 2004 was treated as requiring verification of whether the assessee had filed the prescribed application before the Commissioner with the Chartered Accountant&#039;s certificate for proportionate credit. As the parties disagreed on production of the relevant documents and both sought reconsideration, the Tribunal set aside the impugned order and remanded the matter for de novo adjudication. Both sides were permitted to produce documents, and the Commissioner was directed to grant a reasonable opportunity of hearing before deciding afresh.</description>
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