2017 (8) TMI 1228

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..... e of the original order - in the present case, the assessee had challenged the order-in-original before Commissioner (Appeals), who in turn passed the order-in-appeal - On the date on which the Commissioner issued SCN initiating proceedings under Section 84, the original order had already got merged with the order of the Commissioner (Appeals). As such, Commissioner did not enjoy the powers for pa .....

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..... Cenvat credit which was considered to be wrongly availed. The assessee complied with the instruction and reversed the credit. However, on subsequently understanding the correct position of law, the assessee filed a refund claim for the Cenvat credit wrongly reversed. After issue of show cause notice, the original Adjudicating Authority denied the refund vide his order dated 30-5-2008. An appeal ag .....

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..... sessee has argued that with the passing of the orders by the Commissioner (Appeals) on 3-9-2008 in which the order-in-original was challenged and decided, the adjudicating order has got merged with the order-in-appeal and consequently the Commissioner had no power to order revision of the same. 4. After hearing the learned AR for the Revenue and perused the appeal records, we are of the view th .....

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