TaxTMI 
TaxTMI 
2012 (5) TMI 517
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....r, 2008 and January, 2009, the appellant reversed the Cenvat credit amounting to Rs.18,86,138/- on the instructions of the jurisdictional Range Officer. Subsequently, in October, 2009, they addressed a letter to the jurisdictional Asstt. Commissioner that Cenvat credit was reversed by them by mistake, that they are eligible for Cenvat credit and that they are going to re-credit the same in the RG-23 Part-II Account. In response to this, the Range Superintendent on 27.10.2009 advised the appellant not to avail Cenvat credit Suo moto. However, on scrutiny of the ER-I Returns, it was found that the appellant had taken suo moto credit. In view of this, a show cause notice was issued to the appellant for recovery of this wrongly taken suo moto c....
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....ion of principles of natural justice without giving proper opportunity to the appellant to defend themselves inasmuch as they were not allowed to cross examine the jurisdictional Superintendent, who allegedly instructed the appellant to reverse the Cenvat credit and even the proper hearing was not granted to the appellant. He, therefore, pleaded that the impugned order is not sustainable, that the appellant have a strong prima facie case and that, therefore, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri Sunil Kumar, ld. Sr. Departmental Representative, pleaded that sofar as the question of denia....
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.... and opportunity to cross examine the witnesses, we may note that the original adjudicating authority while dealing with this aspect in para-12 of the order-in-original has observed as under:- "12. Further, as requested by the party date of cross-examination was fixed on 24.12.2010 and party was also asked to intimate the name and designation of the officers/persons to whom they want to be cross-examined vide the department's letter dated 16.12.2010 received by the party on 20.12.2010. But, party did not appear on 24.12.10 but a letter dated 22.12.10 was received on the same day i.e. 24.12.10 wherein party requested that they want cross examination of all the Superintendents of Central Excise Range-V, Division-II, Kanpur....