9911796707
TMI Blog2012 (6) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded the matter also the submission that the appellant themselves can quantify and pay the amount since they are aware of all the facts cannot be accepted - the matter is required to be remanded to the original adjudicating authority who has to re-quantify the amount of demand as per the orders of the Commissioner (Appeals) - E/141/12 - - - Dated:- 14-5-2012 - Mr. B.S.V. Murthy, J. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice was issued on 20.2.2009. However, in the order, he has not quantified the exact amount payable by the appellant, interest thereon and has simply said that the original adjudicating authority s order is upheld with suitable modifications which is nothing but limiting the period of 5 years prior to the date of show cause notice. 2. The ld. counsel on behalf of the appellant fairly adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore the appeal may be dismissed at this stage itself. 4. After hearing both the sides, I find that in this case unfortunately the Commissioner (Appeals) while passing the order has not quantified the amount as required under Section 11A(2) of Central Excise Act, 1944. Since he has not quantified the amount but had left it and at the same time he has not remanded the matter also, the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , penalty under Section 11AC of Central Excise Act is also imposable. In the result the matter is remanded to the original adjudicating authority to finalize the amount payable towards cenvat credit wrongly availed, interest thereon and penalty. Interest can be quantified straightway since the appellant has paid more than the cenvat credit amount due before issue of show cause notice. 5. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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