https://www.taxtmi.com/caselaws?id=363967 Denial of personal hearing and non-consideration of the assessee's plea on captive consumption exemption and Cenvat credit conditions rendered the adjudication incomplete. The original authority had not examined the manufacturing process, the applicability of Notification No. 67/95-CE, or compliance with Rule 6 of the Cenvat Credit Rules, and the factual basis for non-availment of credit required verification. As these material factual and legal issues were left unresolved, the matter was remanded to the original adjudicating authority for de novo consideration, with liberty to the assessee to raise all contentions, including limitation. en-us Mon, 16 Jul 2018 00:00:00 +0530 Sat, 21 Jul 2018 09:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363967 Denial of personal hearing and non-consideration of the assessee's plea on captive consumption exemption and Cenvat credit conditions rendered the adjudication incomplete. The original authority had not examined the manufacturing process, the applicability of Notification No. 67/95-CE, or compliance with Rule 6 of the Cenvat Credit Rules, and the factual basis for non-availment of credit required verification. As these material factual and legal issues were left unresolved, the matter was remanded to the original adjudicating authority for de novo consideration, with liberty to the assessee to raise all contentions, including limitation. Case-Laws Central Excise Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363967