2015 (10) TMI 2093

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....ivastava, Authorised Representative ORDER: Per: P.K. Das The Appellant filed this appeal against the impugned order to the extent of confirmation of demand of Rs. 1,10,940.00 alongwith interest and penalty for the period October 2004 to September 2005. 2. After hearing both the sides and on perusal of the records, we find that the demand was raised for excess utilization of CENVAT Credit of 2....

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....15 (38) STR 1182 (Tri-Del). 3. We find from the impugned order that the Appellant had not taken this issue before the lower authorities. Normally, we are not inclined to remand matter of small amount to the Adjudicating authority. But, in the present case, there is no clarity on the fact in respect of the demand of Rs. 1,10,940.00. Hence, we are unable to proceed in the matter. So, we are constra....