2018 (5) TMI 18

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....pplicant(s): None For Respondent(s): Shri A Mishra., Authorised Representative Per: Shri M V Ravindran, These three appeals are directed against the very same OIA-VAP-EXCUS-000-APP-46-48-14-15 dt 12/05/2014 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VAPI they are being disposed of by a common order. 2. None appeared on behalf of the appellant. The ....

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....ssue in this appeal is regarding the demand of Central Excise duty, reversal of Cenvat Credit availed on the inputs which were cleared without reversal of the Cenvat Credit and penalties on all the three appellants. 5. On perusal of the grounds of appeal, I find that the appellants has contested the issue mainly on the ground that they had produced documents/records before the lower authorities....

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....oval. 6. The Adjudicating Authority after considering the submissions raised, has in the impugned order held that demands are to be confirmed alongwith duty and recovery of Cenvat Credit, interest and penalties needs to be imposed. 7. On careful considerations of the submissions made, I find that the matter needs re-consideration by the Adjudicating Authority for more than one reason. 7.1....

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....also not considered the grounds of appeal raised before him on these points. In my considered view, this issue needs reconsideration as the appellants have been claiming before the lower authorities that Annexures 1 to 7 to the show cause notice have not been properly given to them and they need access to the original Annexures to the show cause notice to rework out the factual position / conseque....