2016 (10) TMI 336

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..... led by Revenue on Review order - Held that: - the appeal is hit by the doctrine of merger. Vide the first Order-in-Appeal passed by the Commissioner (Appeals) dated 22/12/2016, the Order-in-Original merged with the same. In Revenue matters, the power of the first appellate authority is co-extensive with that of the adjudicating authority. Thus, the filing of the appeal subsequently by the Revenue .....

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..... quipment and Parts thereof. They were availing Modvat/Cenvat facility provided under Section 57Q of Central Excise Rule, 1944. Show Cause Notice was issued, alleging irregular availment of credit on several goods availed during the Financial Year 1996-97, being notice dated 27-03-1997, proposing to disallow Modvat credit availed on capital goods amounting to ₹ 27,36,140.75/- which have been .....

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..... e the Commissioner (Appeals). The Id. Commissioner (Appeals) vide Order-in-Appeal dated 28-06-2007, upheld the allowing of credit ₹ 16,08,586/- and rejected the appeal of the Revenue. Being aggrieved with the rejection of the appeal by Id. Commissioner for the amount of ₹ 16,08,586/- the present appeal has been preferred. 3. Heard the parties. 4. Having considered the rival conte .....

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