2016 (2) TMI 847

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... noted specific contention of the department that necessary documentary evidence was already on record and still CESTAT failed to look into it. In the light of this order, we have heard Shri Firdos Mirza, learned counsel for the appellant and Shri Dawda with Shri Badar, learned counsel for respondent No. 1 - assessee. Service on Respondent No. 2 is dispensed with. The service of show cause notic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....By the impugned order dated 30.03.2012, the CESTAT has in para 6 observed that Respondent - assessee was not put to notice on the question whether they had claimed Cenvat credit for claiming the abatement and there is no documentary evidence on record to prove that they had accordingly availed the credit during the impugned period. Shri Mirza, learned counsel submits that all documents are alread....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of CESTAT at Kolkata reported at 2015-TIOL-739-CESTATKOL. Shri Mirza, learned counsel submits that the liability to pay tax may also be kept open and effect of said judgment of CESTAT can be evaluated by the CESTAT while reconsidering the controversy. In this situation, as we find the order dated 30.03.2012 unsustainable as the material available on record has not been perused, we set it aside....