2014 (4) TMI 372

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....(AR) Per: P G Chacko: On a perusal of the records and hearing both sides, I have found this case fit for summary disposal. Accordingly, after dispensing with predeposit, I take up the appeal. 2. In adjudication of a show-cause notice issued to the assessee, the Deputy Commissioner had confirmed demand of duty of Rs.1,93,047/- against them and appropriated an earlier payment of Rs.2,786/- ....

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....dification application wherein it was prayed that the order dt. 06/03/2012 be recalled and the stay application be disposed of afresh after personal hearing. It further appears from the records that the impugned order (Order-in-Appeal No.43/2012) was passed on 20/03/2012. Obviously, the appellate authority had no occasion to consider the party's modification application. 3. The undue haste show....

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....gation of natural justice is writ large on this set of facts. 4. I have also considered the question whether the appellant can claim prima facie case on merits. They are manufacturers of P or P medicaments (Chapter 30 of the 1 st Schedule to the Central Excise Tariff Act). A few consignments of a certain final product were returned by the buyer after a long period since the dates of clearance o....

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.... that, as the goods were not subjected to process like remaking, refining etc. Rule 16(2) was not applicable and consequently an amount equal to the CENVAT credit taken on the goods returned by the buyers was liable to be recovered. The tenor of the operative part of the show-cause notice indicates that the impugned demand is based on this premise. 5. After hearing both sides and considering th....