2015 (1) TMI 528

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....hese two appeals are directed against OIO No.02-903/Commr/2011 dtd 11.1.2011 as the issue involve in these cases arises out of the same OIOs, we dispose of these appeals by a common order. 2. The relevant facts that arise for considerations are : During the scrutiny of the records produced by the said assessee, it appeared that they have processed and cleared finished goods, viz., Cotton Fabrics....

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....n Nos. 58/08-CE and 59/08-CE dated 7.12.08 were issued under Section 5A (1) of the Central Excise Act, 1944. As per Section 5A(1A) of the Central Excise Act, 1944, where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on s....

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....t on inputs used in the manufacture of finished goods on or after 07.12.08 and failed to reverse the equivalent amount of cenvat credit availed during the period from 07.12.08 to 06.07.09 and also the amount involved on the inputs lying in their stock or in process or contained in the finished goods as on 07.12.08. 3. A show cause notice was issued which was duly confirmed by the Adjudicating Aut....