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TMI Blog2017 (10) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... been correctly recorded or that some of the submissions actually made before the Appellate Tribunal were not recorded and not dealt with, the remedy available for the appellant was before the Appellate Tribunal. Only on the basis of the letter addressed by the Cen Ex Services, the Consultants appointed by the appellant, we cannot accept the contention that what is recorded in paragraph 2 of the Judgment is not correct. Before the Appellate Tribunal, the appellant never relied upon the letter addressed by the Cen Ex Services - Also, the said letter specifically refers to the mineral oil. If the appellant wanted to rely upon the said letter, it was for the appellant to produce the said letter before the Appellate Tribunal and satisfy the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice, allegation in short is that the appellant had availed of cenvat credit on duty of full quantity of base oil as shown in the invoice/bill but the scrutiny of documents shows that in fact the appellant has received base oil of a shorter quantity. 3 In adjudication proceedings, the Commissioner dropped the demand for the extended period. However, he confirmed the demand for the period from December 2008 to March 2009. He confirmed the demand for the said period and interest. Penalty of ₹ 8,37,482/was imposed. Being aggrieved by the said order of the adjudication Authority, an appeal was preferred by the appellant before the Appellate Tribunal. The Appellate Tribunal disposed of the appeal by permitting the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tenders across the bar a letter dated 4th May 2015 addressed by the consultant of the appellant to the appellant recording the submissions made on behalf of the appellant before the Appellate Tribunal. 6 In the present case, the submissions made across the bar on behalf of the appellant have been recorded in detail in paragraph 2 of the impugned Judgment and Order which read thus: 2...Ld. Counsel submits that in view of this 1% transit loss may be allowed.... It was further submitted that though the Ld. Commissioner has held that Cenvat Credit availed and utilized on short receipt in excess of 0.1% is sustainable but has confirmed the demand without extending the benefit of 0.1%. 7 The law is very well settled. If the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise. 9 Firstly, before the Appellate Tribunal, the appellant never relied upon the said letter. Secondly, the said letter specifically refers to the mineral oil. If the appellant wanted to rely upon the said letter, it was for the appellant to produce the said letter before the Appellate Tribunal and satisfy the Tribunal that the lubricating base oil is also a mineral oil. The question of fact whether the lubricating base oil is mineral oil or not cannot be adjudicated upon in this appeal for the first time. 10 As noted earlier, the Tribunal has relied upon the the material produced by the appellant itself. It appears from paragraph 2 of the Judgment that the appellant relied upon the decision of a Division Bench of this Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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