2016 (9) TMI 77

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....hri A. Hidayatullah, Sr. Advocate, with Shri M.P. Joshi, Advocate, for the Appellants. Shri Hitesh Shah, Commissioner (AR), for the Respondent. ORDER: Per: M.V. Ravindran This appeal is directed against letter No. LTU/Mum/C. Ex/Adj-1/ST-Ref/Bajaj/2008 dated 4.11.2009, vide which, Commissioner of Central Excise & Service Tax, LTU, Mumbai, rejected the claim of the appellant to avail cen....

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....en submissions. Due to this fact, we are of the view that letter dated 4.11.2009 which is communicating a decision which is detrimental to the financial interest of appellant is a decision which can be entertained in appeal under Section 35B of the Central Excise Act, 1944. 4. On merits we find that the appellant is staking the claim for availment of cenvat credit on the ground, that, the Pant ....