2013 (5) TMI 291

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....P.K. Das; Revenue filed this appeal against Order-in-Appeal No. 75/2004 & 76/2004 both dated 25.8.2004 passed by the Commissioner of Central Excise (Appeals), Chennai. As the common issue involved, the Commissioner (Appeals) by the impugned order set aside two separate Orders-in-Original No. 04/2004 and 06/2004 both dated 25.2.2004 passed by the Assistant Commissioner of Central Excise, Pondich....

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....s are that the respondents are engaged in the manufacture of plastic moulded furniture. By show-cause notice dated 7.6.2002, it has been proposed to deny the CENVAT credit of Rs.10,85,366/- paid on the rejected and returned goods to the factory for the purpose of re-making and re-conditioning during the period July 2001 to February 2002 under Rule 16(1) of the Central Excise (No.2), Rules, 2001. T....

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....proposed in the show-cause notice. It is seen that the Revenue was not aggrieved with the adjudication order as no appeal was filed by the Revenue before the Commissioner (Appeals). So, the appeal filed by the Revenue before the Tribunal would be restricted to the extent of demand of Rs.85,027/- along with interest and penalty in the order, which was set aside by the Commissioner (Appeals). We fin....

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....those returned goods had been paid back to the buyers who had returned the goods. 5. Commissioner (Appeals) set aside the adjudication order on the ground that once the returned goods and related documents have been correlated and there is no dispute about the identity of the goods, the allegations in the show-cause notice stands resolved. We find that the adjudicating authority confirmed the d....