2015 (1) TMI 169

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....Shri B.B. Sharma, DR, for the Respondent. ORDER The appellants are engaged in the manufacture of S.S. Billets and Flats, falling under Chapter 72 of the Central Excise Tariff Act, 1985. During the period of February, 2007 to March, 2007, they availed the Cenvat credit of additional duty of Customs amounting to Rs. 89,146/-. 2. Based upon audit objection, proceedings were initiated ag....

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....ification 102/2007-Cus. was available to them and further they did not given any remark on the invoices that they did not claim the refund of Additional duty of customs. I observe that appellant did not contend this ground and also there is no reason to interfere in this finding, hence I uphold the said findings of the adjudicating authority and reject the appeal on this ground." 4. As is ....