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TMI Blog2021 (8) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... 9; for short) as well as the Miscellaneous Order No.20444/2018 dated 23.02.2018. 2. The appellant had imported certain inputs on payment of applicable custom duty and had availed CENVAT Credit. The appellant sold the inputs outside the factory without using them in the manufacture of the final product. The appellant claimed that it had paid the Excise Duty of Rs. 4,61,683/- on the said components which was more than the CENVAT credit of Rs. 2,64,133/- availed by the appellant on the inputs. As per Rule 3(5) of the CENVAT Credit Rules 2004, if a manufacturer disposes off the inputs without using them in the manufacture of the final product, the manufacturer is required to reverse the CENVAT credit availed. The audit wing of the department c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 19.03.2015. During the pendency of the appeal before the Tribunal, the adjudicating authority following the order of remand, held proceedings and dropped the proceedings against the appellant in terms of the order 25.02.2016. Since the appellant obtained relief at the hands of the adjudicating authority, the appellant withdrew the appeal filed before the Tribunal on 20.12.2016. In the meanwhile, the department had preferred an appeal before the Commissioner of Central Excise (Appeals-1) challenging the order of the adjudicating authority dated 25.02.2016. The appellant alleged that it was not informed about the filing of the appeal and came to know of it when it received an intimation from the office of Commissioner of Central Excise (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the adjudicating authority dated 25.02.2016 before the Commissioner of Central Tax (Appeals-I) who in terms of the order dated 13.10.2017 set aside the order dated 25.02.2016 as the order exceeded the terms of remand and further remitted the case back to the Original Authority to follow the directions passed in Appeal No.694/2014-CE. As a result, though the appellant succeeded, it was short lived as the order dated 25.02.2016 granting relief to the appellant was set at naught. The appellant tried to get the appeal No.694/2014-CE restored by filing an application, which was dismissed in terms of the order dated 23.02.2018. Another attempt made by the appellant to challenge the order passed in Appeal No.694/2014-CE dated 17.11.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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