9911796707
TMI Blog2015 (1) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Appellant. Shri K. Sivakumar, AR, for the Respondent. ORDER These stay petitions are filed for the waiver of the pre-deposit of an amount confirmed as ineligible Cenvat credit availed, interest thereof and penalties imposed. It is the finding of adjudicating authority in the impugned order that the main appellant had not received the grey fabrics on which he has availed Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that Cenvat credit and rebate claim which has been sanctioned cannot be both demanded. It is also his submission that the said matter was taken up before the Hon'ble High Court of Gujarat by the Revenue and High Court dismissed the appeal filed by them which is reported at 2013 (291) E.L.T. 187 (Guj.). He would also then take us to the statements recorded of the director of the appellants. Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el had sought an adjournment vide letter dated 27-11-2012 which was acknowledged by the Office of the Commissioner of Central Excise and Customs, Surat-I. 6. On perusal of the impugned order before us, we find that the adjudicating authority has not indicated anything about such adjournment request received from the appellant nor there is any mention of subsequent personal hearings being gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls P. Ltd. participates in the de novo proceedings and co-operates with the adjudicating authority, we direct the appellant M/s. Pee Tee Silk Mills P. Ltd. to deposit an amount of Rs. 1,00,000/- on or before 16-6-2014 and report compliance to the adjudicating authority. On such compliance being reported, the adjudicating authority will reconsider the issue on merits after following the princi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
