2016 (12) TMI 1160

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....ellant (s) Sri S.Mukhopadhyay, SUptd.(AR) for the Respondent (s) Per Shri H.K.Thakur 1. This appeal has been filed by the appellant against Order-in-Appeal No. 06/SH/CE(A)/GHY/11 dated 14.02.2011 passed by the Commissioner, Customs & Central Excise(Appeals), Guwahati as First Appellate Authority. 2. Sri Ravi Raghavan (Advocate) and Ms. Satabdi Chatterjee (Advocate) appeared on behalf o....

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.... smoke monitoring Rs.4,388 2 Credit rating agency Rs.61 3 Calibration charges Rs.5,150 4 Audit fee Rs.5,150 5 Dozer and loader hire charges Rs.43,661 Total        Rs.58,806 3. It is the prayer of the appellant that in view of the above the case may be remanded to the Adjudicating Authority because appellant was not gi....

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.... which was not agitated before the lower authority, therefore, in the interest of justice, by setting aside OIA dated 14.02.2011 passed by the First Appellate Authority, the case is remanded to the Adjudicating Authority for deciding the admissibility of cenvat credit afresh. Needless to say that appellant should be given an opportunity of personal hearing by the Adjudicating Authority before deci....