2018 (3) TMI 322

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....ner (AR) - for the Respondent ORDER Appellant is a manufacturer of exempt and dutiable pharmaceutical products and had allegedly availed CENVAT credit of duty/tax paid on goods and services that were procured for manufacture of both which led to proceedings for recovery of credit of Rs. 3,33,249/- for the period from 1^st April 2011 to 31^st March 2012. Recovery ordered by the adjudicating a....

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.... (215) ELT 3 (SC)]. It is also their further contention that the lower authorities had merely relied upon verification report of the jurisdictional range Superintendent to confirm the demand of duty without giving them an opportunity to peruse it and counter it and that the finding of the first appellate authority that, in the absence of such counter, he had no option but to uphold the order of th....