Appeal Granted: Remanded for Fresh Decision

The Tribunal allowed the appeals by remanding the matter to the Ld. Commissioner (Appeals) for a fresh decision, considering all evidence presented. The appellant's arguments regarding the admissibility of cenvat credit, rejection of the appeal by the authorized signatory, and the distribution of credit between different units were found to have merit, leading to the previous orders being set aside.

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Issues:
1. Admissibility of cenvat credit availed by the appellant.
2. Rejection of appeal filed by the authorized signatory.
3. Distribution of credit between different units.

Analysis:
1. The appellant availed cenvat credit of Rs. 49,11,392/- during 2006-2007 to June 2010 based on invoices from their ISD. A Show Cause Notice was issued for recovery, including penalties, which was confirmed after adjudication. The Ld. Commissioner (Appeals) rejected the appeal, leading to the current appeals. The appellant argued that the credit was rightfully availed, pointing out errors in the verification process conducted by the Ld. Commissioner (Appeals). The appellant requested a remand for a full verification of documents for the entire period.

2. The appeal filed by the authorized signatory was initially part of a consolidated appeal challenging various penalties. However, it was later realized that a separate appeal was needed for the authorized signatory. The Ld. Commissioner (Appeals) rejected this appeal due to a delay in filing. The appellant argued that this rejection was unjust, citing legal precedent and requesting a reconsideration of the penalty imposed on the authorized signatory.

3. The issue of distributing credit only to the Silvasa unit instead of proportionately between Silvasa and Ghaziabad units was raised. The appellant argued that there was no such restriction during the relevant period, citing a legal precedent. The Ld. Advocate requested a remand for verification of documents and an opportunity to present evidence. The Tribunal found merit in the appellant's arguments, citing legal precedents, and set aside the previous orders, remanding the matter to the Ld. Commissioner (Appeals) for a fresh decision considering all evidence presented. The appeals were allowed by way of remand.

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