(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Counsel for the petitioner submitted that despite repeated demands, the report of the Commissioner on the basis of which the action under rule 12CC of the Central Excise rules and 12AA of the Cenvat Credit Rules was initiated, was never supplied to the petitioner. He further submitted that without supplying such document, the Chief Commissioner insisted on hearing the petitioner. The Member CBEC thereafter passed the impugned order withdrawing certain facilities of the petitioner for availing Cenvat credit on the basis of such report of the Chief Commissioner without either supplying such report to the petitioner or granting any hearing to the petitioner.
Issue notice returnable on 10th January 2012. Direct service to respondent Nos.2 to 5 is permitted.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) (vjn) Page 2 of 2