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TMI Blog2017 (8) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant before the adjudicating authority, I am of the view that the impugned order passed by the ld. Commissioner (Appeals) cannot be interfered with at this juncture - appeal dismissed - decided against appellant. - ST/50015, 50016 & 50017/2017-CU[SM] - A/54648-54650/2017-SM[BR] - Dated:- 28-6-2017 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant: Mr Sahsh Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n proceedings and passed the order dated 02.12.2014. In the said order, it has been specifically mentioned that the appellant has not complied with the direction of the Tribunal in submission of the documents. The relevant paragraphs in the adjudication order are extracted herein below:- 11. I have gone through the entire, case records and have taken in to consideration the oral and written su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich Cenvat Credit taken is being utilized for payment of service tax. 12. It is to be noted are that the Noticee are required to fulfill the requirement as desired in the department s letter supra. In-stead of doing this the Noticee appear to question the wisdom of the adjudicating authority. They are deviating from complying the direction of the Hon'ble CESTAT. In their reply dated 29/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit. Hence contravention of the provisions of Rule 9(1) of the Cenvat Credit rules, 2004 is proved on record and the credit availed by the Noticee is liable to be disallowed 2. On the basis of above findings, the original authority has confirmed the demand against the appellant. On appeal, the ld. Commissioner (Appeals) has also upheld the adjudged demand on the ground that the dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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