2013 (12) TMI 85

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....Amount (Rs.) 1 V(Ch. 54) 3-47/Dem/2008, dated 6-10-2008 April '05 to August '07 14,05,49,820/- 2 V(Ch. 54) 3-48/Dem/2008, dated 7-10-2008 Sept. '07 to August '08 4,35,18,838/- 3 V(Ch. 54) 3-64/Dem/2009, dated 16-9-2009 Sept '08 to March '09 2,47,82,684/- 4 V(Ch. 54) 3-05/Dem/2010, dated 28-4-2010 April '09 to Sept.'09 4,47,97,932/- 5 V(Ch. 54) 3-75/Dem/2008, dated 17-4-2009 15-4-2005 4,82,69,316/-     Total 30,19,18,590/- 2. The first four SCN's related to transfer of Cenvet credit from M/s. Garden Silk Mills, (DT. Division) Jolwa on monthly basis to their adjoining unit M/s. Garden Silk Mills, (PFY Division) Jolwa without issue of any Central Excise i....

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....ion Vareli on the other hand. Further by letter dated 28-2-2005 appellant requested for separate registration to all the three units/factories which was rejected by JDC vide order dated 11-3-2005 which was set aside by the Commissioner (Appeals) vide his Order-in-Appeal dated 12-4-2005 who held that the request of the Appellant company for allowing 3 separate registrations cannot be lawfully rejected. On appeal by the department against the aforesaid Order-in-Appeal dated 12-4-2005, the Hon'ble Tribunal, upheld the Order-in-Appeal and rejected the department's appeal vide its Order No. A/947/WZB/AHD/2008, dated 2-5-2008 reported in 2008 (87) RLT 396 (CESTAT) = 2008 (229) E.L.T. 700 (Tribunal). This Order dated 2-5-2008 stands upheld by the ....