2013 (2) TMI 443

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..... submits that the entire amount of CENVAT credit has been reversed, albeit under protest. The above claim of the appellant can be verified at the lower appellate level. Therefore, allow the present appeal by way of remand with a request to the Commissioner (Appeals) to deal with the said appeal of the assessee on its merits without insisting on any predeposit. Appeal allowed in favour of assessee .....

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..... to sub-section 1 of Section 11A of the Central Excise Act, also demanded interest thereon under the same Rule read with Section 11AB of the Act and also imposed penalty equal to duty under Rule 15(2) of the CENVAT Credit Rules 2004 read with Section 11AC of the Act. Aggrieved, the party preferred an appeal to the Commissioner (Appeals) and the latter directed the former to pre-deposit 50% of the d .....

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..... excerpt from RG23A Part-II Register for December, 2011 which indicates reversal of the aforesaid amount of CENVAT credit. The above claim of the appellant can be verified at the lower appellate level. At present, there is no dispute regarding the reversal of CENVAT credit of Rs.14,85,488/-. In this scenario, we set aside the impugned order to enable the learned Commissioner (Appeals) to deal with .....

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