2015 (1) TMI 25

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.... Shri S. Suryanarayanan, Advocate, for the Appellant. Shri K. Sivakumar, AR, for the Respondent. ORDER These stay petitions are filed for the waiver of the pre-deposit of an amount confirmed as ineligible Cenvat credit availed, interest thereof and penalties imposed. It is the finding of adjudicating authority in the impugned order that the main appellant had not received the grey fabric....

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....152 (Tri.-Ahmd.) in a similar situation held that Cenvat credit and rebate claim which has been sanctioned cannot be both demanded. It is also his submission that the said matter was taken up before the Hon'ble High Court of Gujarat by the Revenue and High Court dismissed the appeal filed by them which is reported at 2013 (291) E.L.T. 187 (Guj.). He would also then take us to the statements record....

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.... the case, we do find that the appellant's counsel had sought an adjournment vide letter dated 27-11-2012 which was acknowledged by the Office of the Commissioner of Central Excise and Customs, Surat-I. 6. On perusal of the impugned order before us, we find that the adjudicating authority has not indicated anything about such adjournment request received from the appellant nor there is any....