2010 (5) TMI 457

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....ri Siddarth Srivastava, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - These two stay petitions are directed against the Orders-in-Appeal No. 55 & 56/2009-C.E. dt.18-5-2009. 2. On perusal of the impugned order, we find that the ld. Commissioner (Appeals) has dismissed the appeals filed by the appellant only on the ....

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....s within his purview. 5. Ld. SDR on the other hand would submit that the entire proceedings of issuance of show cause notice is under Section 11A of the Central Excise Act, 1944 for irregular availment of Cenvat credit. It is her submission that the adjudicating authority while deciding the issue has also confirmed the demands and imposed penalties under Rule 15(3) of Cenvat Credit Rules a....

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....ther taken a casual approach. Further, the reason of the appellants that the consolidation of the various clarifications by the advocate also led to the delay, cannot be taken as a valid reason for the day, especially when no proper proof has been adduced." 7. We find that the appellant had filed appeals before the Commissioner (Appeals), under Form ST-4. It cannot be said that the appellant ha....