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TMI Blog2018 (10) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand is raised in the face of the Chartered Accountant's certificate on record? - Held that:- The impugned order of the Tribunal has disregarded the Chartered Accountant's certificate and without giving any reasons came to the conclusion that the appellant did not have excess unutilised credit available during the month for which demand was issued. Thus, this makes the order bad as being an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant : Ms. Mansi Patil For the Respondent : Mr.Vijay Kantharia with Mr.J.B.Mishra ORDER P.C.: This appeal under section 35G of the Central Excise Act, 1944 challenges the order dated September 28, 2017 passed by the Custom, Excise and Service Tax Appellate Tribunal, Mumbai (the Customs, Excise and Service Tax Appellate Tribunal (for short the Tribunal )). 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bstantial questions of law. 4. At the request of the parties, the appeal is taken up for final disposal as the dispute is within a narrow compass. Regarding question (a) 5. The impugned order dated September 29, 2017 of the Tribunal confirms the demand of interest for the period commencing with the Cenvat Credit taken by the appellant till it is voluntarily reversed. This was after rejecting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is restored to the file of the Tribunal. Regarding question ( b) 7. This question would arise after the Tribunal renders a finding of fact on question No. (a) after considering the evidence already on record in respect of the unutilised Cenvat credit during each of the months for which demand has been raised. Thus, the answer to the question would only arise, if factually the Tribunal on re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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