2017 (6) TMI 707

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....uthorized Representative (Jt. CDR) - for the Respondent. ORDER Per. Anil Choudhary The appellant - M/s Dinesh Irrigation Pvt. Ltd. is in appeal against demand raised under Rule 14 in the Cenvat Credit Rules, 2004, with equal penalty. 2. The learned Counsel states the allegation in the show cause notice is that during the period April 2007 to March 2008 and October 2008 to March 2009 the asses....

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....with the order the learned Counsel Shri Santhanam, for the appellant urges that they have maintained separate account for the receipt of inputs. So far, the input services are concerned he draws reference to letter dated 25/11/2013 written to the Superintendent, mentioning that during the financial years 2007-2008 and 2008-2009 they are maintaining separate receipts consumption and inventory for i....

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....ned Counsel further points out from the impugned order that the learned Commissioner have mentioned para 20 of the order that - as per the report received from the Assistant Commissioner, referring to the letter dated 25/11/2013 of the assessee, as mentioned herein above, it was stated that on verification of ER-1 return, the Range Officer found that the assessee has taken Cenvat credit of input s....

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....rned Assistant Commissioner, received and after the show cause notice was issued, resulting into mis-carriage of justice and lack of proper opportunity of hearing. Accordingly, he prays for allowing the appeal with consequential relief. 5. The learned AR have relied upon the impugned order for the Revenue. 6. Having heard the submissions we are satisfied that there are factual errors in the impu....