2011 (6) TMI 367

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....al is filed by the Revenue against Order-in-Original No. 30/2008-ST dated 11.12.2008. 2. The Revenue is aggrieved by the said order-in-original on the ground that (i) the Adjudicating Authority has allowed Cenvat credit of Rs. 53,53,477/- without verification of relevant documents (ii) the Adjudicating Authority has not confirmed the amounts demanded in the show cause notice and has only confirme....

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.... that the penalties imposed under Sections 76 & 78 should be also on the amounts which has been accepted by the assessee. 4. It is his submission that the impugned order being silent on this issue, and the Cenvat credit allowed to the assessee being done without verification of the duty paying documents, the matter should be remanded for reconsideration of the Adjudicating Authority. 5. Learned ....

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....in the show cause notice is approximately Rs. 3.62 crores. 8. In our considered view, we find that the demand raised in the show cause notice has to be reconsidered by the learned Commissioner in line of direction given in our Final Order dated 07.10.2010 and arrive at the correct tax liability of the assessee. While arriving at such correct tax liability, we also direct the Commissioner to consi....