2016 (12) TMI 1042

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....dvocate for the Appellant (s) Sri A.K.Biswas, Suptd.(AR) for the Respondent (s) ORDER 1. Appeal Nos. E/69-70/2012 have been filed by the appellant M/s. Britannia Industries Ltd. with respect to OIA No. 86-87/Kol-VI/2011 dated  29.11.2011. Revenue filed Miscellaneous Applications No.E/75101-75102/2016 regarding withdrawal of these appeals. 2. When the case was called out for hearin....

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.... On a specific querry of the bench as to how much Cenvat credit amount is not admissible to the appellant, Ld. Senior Advocate submitted that the same is required to be examined/worked out and the same was not agitated before the lower authorities. 4. Sri A.K.Biswas, Suptd.(AR) appearing on behalf of the Revenue argued that appellant has not given any breakup of inadmissible credit before the l....

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....nadmissible credit. In the interest of justice order passed by the first appellate authority is set aside and the matter is remanded to the Adjudicating Authority to decide the case afresh. Needless to say that appellant will be extended a personal hearing before deciding the issue in remand proceedings. Appellant should also provide breakup of services where Cenvat credit is not admissible to the....