2016 (6) TMI 1099

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....or the Respondent ORDER Per: S.S. GARG The present appeals are directed against the Orders-in-Appeal dated 16.08.2013 vide which the learned Commissioner (Appeals) dismissed the two appeals of the appellant and upheld the order of the adjudicating authority. Briefly the facts of the present case are that the appellants are manufacturers of excisable goods falling under Chapter heading 853....

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....re is no dispute about the receipt of inputs and there was no dispute about the payment of duty. But the learned adjudicating authority confirmed the demand along with interest and penalty. Thereafter the appeal was filed before the Commissioner (Appeals) who upheld the order of lower authority and hence the present appeals. 2. The learned counsel for the appellant submitted that the impugned o....

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.... manufacture of final products. He also relied upon the decision of the Tribunal in the case of CCE, Lucknow Vs. Fusion Electronics (P) Ltd. reported in [2011 (264) E.L.T. 513 (Tri.-Del.)] wherein while dismissing the appeal filed by the Department the Honble Tribunal held that, denial of credit to importer on ground that original bill of entry in the name of importer was not produced, found to b....

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....y in the name of several importers is filed by the courier agency and photocopies are given to the importers with the importers name appearing in it, cenvat credit cannot be denied to the importer on the ground that the original bill of entry in the name of importer was not produced. 3. On the other hand the learned AR cited the DSM Sugar Vs. CCE, Meerut-II reported in [2013 (287) E.L.T. 236 (T....