2013 (2) TMI 590

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....: Shri T.S. Pinto, Consultant Respondent Rep by: Shri V.R. Kulkarni, DC(AR) Per: P.R. Chandrasekharan: The appeals, stay application and condonation of delay application are directed against Order-in-Appeal No. SB(59-60) 59-60/MI/2010 dated 18.10.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai I. The condonation of delay application has been filed for the reason that t....

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....l before the lower appellate authority who upheld the order of adjudicating authority and confirmed the demand for CENVAT credit availed along with interest. 3. Shri T.S.Pinto, Consultant appeared on behalf of the appellant and submitted that for the previous period, the lower appellate authority vide order-in-appeal MI/AV/179-183/2010 dated 27.8.2010 had held that the appellant is rightly enti....

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.... Court held that the order-in-appeal allowing credit for a different period having not been challenged, the issue attained finality and the question cannot be reopened thereafter. 4. The ld. Dy. Comm (AR) appearing for revenue fairly concedes the issue. 5. I have carefully considered the rival submissions. I am of the view that the appeal itself can be disposed of as the issue lies in a narr....