2015 (12) TMI 1400

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....ioner (AR) For the Respondent : Ms. Tejus Golchha, Chartered Accountant ORDER Per M. V. Ravindran This appeal is filed by the Revenue against Order-in-Appeal No. AKP/202-203/NSK/2010 dated 16/07/2010 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. 2. Heard both the sides and perused the records. The issue in this appeal is whether the appellate authority was correct....

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....it was made on their own volition. On an appeal, the first appellate authority, in the case in hand, set aside the order-in-original holding that the authorities at the recipient's end cannot re-classify nor can they deny cenvat credit, holding that the supplier has discharged duty wrongly. He has also recorded that the show cause notice issued to M/s Associated Capsules Ltd. was also dropped ....