2012 (11) TMI 778

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....r the Appellants Shri R.K. Mathur, AR for the Respondent Per Archana Wadhwa: After hearing both sides, I find that the appellant is engaged in the manufacture of Homatropine Methyl Bromide (herein after referred to as HMB). They exported the said product from the month of July, 2009 and September, 2009 and paid duty out of their Cenvat credit account and claimed rebate of the same. The....

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.... re-credit. 4. On appeal against the above, Commissioner (Appeals) observed that inasmuch as the original adjudicating authority has passed no orders on the re-credit to the appellant he will also not pass any order in respect of the same inasmuch as the said issue is not related to the subject matter of the impugned order. He accordingly, rejected the appeal. 5. I find no justification in t....