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TMI Blog2019 (11) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated for recovery/ appropriation of the credit ultimately dropped by the Commissioner vide order dated 15.01.2014. In the meantime, the proceedings relating to refund claim by the appellant was decided by the learned Commissioner (Appeals) rejecting their claim. Since the adjudicating Commissioner dropped the demand notice, therefore, the order rejecting heir refund claim needs to be re-exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants had availed CENVAT Credit on capital goods brought to their factory in the year 2008-09. Alleging that during the course of EA-2000 Audit, it has pointed out that the appellants are not eligible to avail CENVAT Credit on the said capital goods and directed to reverse the CENVAT Credit of ₹ 51,41,758/- availed on those capital goods. Consequently, the appellant reversed the credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is his contention that the said show-cause notice, on adjudication, was dropped by the Commissioner vide Order No. 49/SK/M-I/2013 dated 15.1.2014 i.e. after the rejection of the present refund claim by the adjudicating authority which was on appeal confirmed by the learned Commissioner (Appeals). It is his contention that since the show-cause notice demanding the CENVAT Credit availed on the very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period. Two proceedings have been initiated, one by filing refund of the duty by the appellant and another by way of show-cause notice issued by the Revenue seeking recovery of duty and appropriation of the credit alleged to have been wrongly availed. The proceedings initiated for recovery/ appropriation of the credit ultimately dropped by the Commissioner vide order dated 15.01.2014. In the meant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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