2014 (5) TMI 795

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....Appellant : Shri Sanjay Malhotra, C.A. For the Respondent : Shri B.B. Sharma, A.R. JUDGEMENT Per Archana Wadhwa : Both the appeals are being disposed by a common order as they arise out of the same set of facts and circumstances, though the impugned orders passed by the Commissioner (Appeals) are separate. 2. As per the facts on record both the units are located in the area of Jammu....

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....sion, held that the shortage of the raw material is established and the appellant is liable to reverse the credit. Accordingly, the goods sent back by M/s Alstrong Enterprises after conversion were put to seizure along with confirmation of demand and imposition of penalties. 4. Without going into detailed factual position, I find that both the units are located in area of Jammu & Kashmir and....

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....e to reverse the Cenvat credit,, he will have to pay more duty on its final product, out of the PLA and would be entitled to more refund. As such the stand taken by the Revenue is in fact favouring the assessee. 6. In any case, I find that the appellants have given suitable explanations for the removal of the aluminium coils to their sister unit, which the sister unit has accepted and was also ....