https://www.taxtmi.com/caselaws?id=344436 The appeal by M/s Dinesh Irrigation Pvt. Ltd. against the demand raised under Rule 14 of the Cenvat Credit Rules, 2004, along with an equal penalty, was successful. The Tribunal found factual errors in the impugned order and noted the lack of clarity on the Cenvat credit taken. The failure to provide a copy of the report from the Assistant Commissioner was deemed prejudicial to the appellant. The appeal was allowed by way of remand, directing the Commissioner to provide necessary documents and granting the appellant an opportunity to respond. The fresh order was to be passed after hearing the appellant, ensuring a fair opportunity for defense. en-us Tue, 23 May 2017 00:00:00 +0530 Sat, 17 Jun 2017 11:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344436 The appeal by M/s Dinesh Irrigation Pvt. Ltd. against the demand raised under Rule 14 of the Cenvat Credit Rules, 2004, along with an equal penalty, was successful. The Tribunal found factual errors in the impugned order and noted the lack of clarity on the Cenvat credit taken. The failure to provide a copy of the report from the Assistant Commissioner was deemed prejudicial to the appellant. The appeal was allowed by way of remand, directing the Commissioner to provide necessary documents and granting the appellant an opportunity to respond. The fresh order was to be passed after hearing the appellant, ensuring a fair opportunity for defense. Case-Laws Central Excise Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344436