2016 (2) TMI 455

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....Sri S.S. Chatterjee, Supdt. (A.R.) ORDER PER DR. D.M. MISRA These appeals are filed against Order-in-Appeal No. 24-28/CE/B-I/2010 dated-09/09/2010. 2. Briefly stated facts of the case are that the appellant are engaged in the manufacture of paper boards falling under Chapter 48 of CETA, 1985. Since The Appellant had defaulted in discharging their monthly duty liability for the period August, 2....

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....e Ld. Commissioner (Appeals). Thereafter, BIFR Bench by its order dated 07/4/2011 sanctioned the rehabilitation scheme under the provisions of SICA, after due notice to all concerned parties including the excise department, where under payment of outstanding duty was allowed to be paid including utilization of CENVAT Credit within three years from the date of the sanction of the said scheme and wa....

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....at the Ld. Commissioner (Appeals) order was prior to the date of the order of BIFR and hence these documents were not examined by the Ld. Commissioner (Appeals) and he has no objection in remanding the case. 4. Ld. A.R. for the Revenue submits that since the order of the BIFR was not before the Ld. Commissioner (Appeals), therefore, in all fairness, the matter should be remanded to the Ld. Commis....