2015 (3) TMI 386

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....K. Das 1. The appellant filed this appeal against the impugned order to the extent of denial of cenvat credit of Rs. 12,24,357/- in respect of five show cause notices issued during the period 16.4.1993 to 20.7.1994. 2. After hearing both sides, we find that the appellants were engaged in the manufacture of "Double side PVC coated Nylon Fabrics".  From this fabric, the appellants also manufa....

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....anded under Section 11A of the Central Excise Act. 3. On perusal of the impugned order, we find that during the material period, the appellant paid duty on Tarpaulin under chapter Heading 39 of Rs. 66,58,896/-. It is also seen from the impugned order, demand of duty would be under chapter 63 of Rs. 32,56,316/-.  The adjudicating authority observed that the show cause notice is silent as to w....