2013 (2) TMI 113

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....S. Chakraborty, Asstt. Commr. (A.R.) for the Department     Per Dr. D. M. Misra :   This is an appeal filed by the appellant against the Order-in-Appeal No. 52/Kol.III/2011 dated 01.03.2011 passed by Commr. of Central Excise (Appeals), Kolkata 2. Briefly stated facts of the case are that the appellants are engaged in the manufacture of parts of tea processing machine fa....

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....of Cenvat Credit Rules, 2004. The adjudicating authority confirmed the demand and imposed equivalent penalty under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002. Aggrieved, the appellant filed an appeal before the ld. Commissioner (Appeals), who has upheld the order of the adjudicating authority and rejected the appeal filed by the appellant. Hence the pr....

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....the show-cause notice and it is the factory address of the appellant and the said address has never changed. The ld. Consultant submitted that they could not present the case before the ld. Commissioner (Appeals). The principles of law in this regard has been well-settled by the Tribunal that they were not required to reverse the cenvat credit at the end of financial year while exercising option f....

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.... and also the order is not a reasoned one. I find force in the claim of the ld. Consultant that their address for correspondence as mentioned in their Appeal Memorandum in EA-1 Form before the ld. Commissioner (Appeals) and before all other forums including this Tribunal, has been the same and it is their factory address from where the factory is still operating. This fact is not disputed by the l....