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    <title>2012 (6) TMI 147 - CESTAT, AHMEDABAD</title>
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    <description>Use of the jurisdictional Assistant Commissioner&#039;s report against the assessee without furnishing a copy violated natural justice, because the assessee was denied an effective opportunity to meet the material relied upon concerning reversal of proportionate CENVAT credit on goods cleared under Notification No. 30/2004-CE. The proceedings were therefore vitiated, and the matter was remanded for supply of the report, hearing of the assessee, and fresh adjudication.</description>
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      <description>Use of the jurisdictional Assistant Commissioner&#039;s report against the assessee without furnishing a copy violated natural justice, because the assessee was denied an effective opportunity to meet the material relied upon concerning reversal of proportionate CENVAT credit on goods cleared under Notification No. 30/2004-CE. The proceedings were therefore vitiated, and the matter was remanded for supply of the report, hearing of the assessee, and fresh adjudication.</description>
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