AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2011 (1) TMI 1233
X X X X Extracts X X X X
X X X X Extracts X X X X
....or the Appellant. Shri R.K. Chakraborty, SDR, for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the order passed by the Commissioner of Central Excise as conveyed by Jt. Commissioner of Central Excise vide communication dated 18-6-2007. 3. The Revenue raised a preliminary objection that appeal is time-barred. The contention is that the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... communication and in respect of order passed by Commissioner of Central Excise in respect of the request for common/single registration therefore the appeal is in time. 5. On merit the contention of appellant is that the appellants are challenging the portion of the communication whereby a condition has been imposed for non-utilization of Cenvat credit on inputs as well as on capital good....
X X X X Extracts X X X X
X X X X Extracts X X X X
....8-6-2007 which is in respect of the request made by the appellant asking for a speaking order passed by the Commissioner of Central Excise on the request for common/single registration of their two units. In respect of the request, no order passed by the Commissioner of Central Excise was conveyed to the appellant and only the communication was sent. The Revenue is relying upon the communication d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as well as capital goods lying unutilized in the distillery unit for payment of excise duty on sugar. The appellants are aggrieved against this portion of the communication. This order is passed without affording an opportunity of hearing to the appellant therefore the order conveyed through the communication by Joint Commissioner dated 4-8-2006 in respect of the rider for non-utilization of Cenva....