2019 (12) TMI 233

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....Authorised Representative for the Appellant Shri Shubham Agarwal, Advocate for the Respondent ORDER Being aggrieved with the order passed by learned Commissioner (Appeals), revenue is in appeal. 2. After hearing both the sides duly represented by Shri Shiv Pratap Singh learned Authorised Representative appearing for revenue and Shri Shubham Agarwal learned Advocate appearing for respondent, I ....

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....r to availment of the notification, it is the notification benefit which has to be denied. He further observed that the notice is proposing denial of the credit and not the denial of notification. The credit at the time of availment was correct and as such, he vacated the show cause notice. The said order was challenged by revenue before Commissioner (Appeals), who upheld the same. Hence the prese....

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....thorities bellow have granted the relief only on the sole ground that the notice, instead of denying the abatement has denied the Cenvat credit. I do not find any reasons to appreciate and uphold the said findings of the lower authorities. The show cause notice has extended the larger benefit of abatement to the assessee in terms of the notification and in that context directed them to pay back th....