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TMI Blog2018 (10) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (A) with a direction to give specific findings on merit as well as on limitation - Appeals are allowed by way of remand to the Commissioner (A) to dispose of the appeal within a period of 02 months. - E/20752/2018-SM, E/20753/2018-SM - 21612-21613/2018 - Dated:- 15-10-2018 - Mr. S.S Garg, Judicial Member For the Appellant : Mr. T.R. Venkateswaran, CA For the Respondent : Mrs. Kavita Podwal, AR ORDER PER : S.S GARG These two appeals are directed against the impugned order dated 15.02.2018 passed by the Commissioner (Appeals) wherein the Commissioner (A) disposed of 13 appeals by way of remand to the original authority with certain directions. Out of the 13 appeals remanded vide impugned order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the impugned order disposing of 13 appeals and remanded the case back to the original authority is not sustainable in law. He further submitted that out of 13 appeals, 11 appeals of the appellant has already been allowed by this Tribunal vide its order dated 29.08.2018. He further submitted that in these two appeals, the issue of short reversal of CENVAT Credit relating to the 02 units of the appellant. He further submitted that the learned Commissioner (A) has not passed the speaking order on the matter of short reversal of CENVAT Credit in terms of Rule 6(3A)(b)(iii) of CCR, 2004. He further submitted that the appellants have rightly reversed the CENVAT Credit as per the formula prescribed in Rule 6(3A). He further submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the details as required under Rule were furnished along with intimation letter and the same has been duly accepted and acknowledged by the revenue authorities. The learned consultant took me through the various provisions of Rule 6 to show that all the procedural requirements have been complied with by the appellant. 5. On the other hand, the learned AR fairly conceded that the appellants have been filing intimation letters with the Central Excise Office which has been produced by the appellant on record but she submits that the learned Commissioner (A) while remanding all the 13 appeals has not given any findings with regard to these 02 cases neither on merit nor on limitation. She further submitted that these 02 cases needs to be rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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