2016 (9) TMI 364

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....r-in-Original No.33/Commissioner/CE/Kol-IV/2012 dated 31.12.2012 as Adjudicating Authority. Appeal No.E/70118/13 has been filed by the Revenue against the same OIO dt. 31.12.2012 on the ground that entire credit of Rs. 24,76,172.43 was not admissible to the appellant as the allegations in the show cause notice are not refuted by the appellant. Cross Co-75596/16 has been filed by appellant in Appeal No.E/70118/13 filed by the Revenue alongwith MA(COD). 2. Sri S.P.Sidhanta (Consultant) appearing for the appellant argued that appeal filed by the Revenue was received in time but the same was misplaced. That when the delay was noticed then they filed COD application along with cross objection, after more than 3 years, after tracing the papers....

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....venue argued that as per remand Order No.A-1658-CAL/2000 dated 29.09.2000 all the documents were returned to the appellant on 22.04.1998. That appellant now cannot take an argument that copies of invoices and RG-23A Part-II credit entries should be made available to them. Learned AR made the bench go through para-4 of the remand order dt. 29.09.2000 passed by this bench. That the rejection of entire credit and imposition of higher penalty is justified. Learned AR thus strongly argued the order of confirmation of entire credit taken and also imposition of higher penalty is justified. 4. Heard both sides and perused the case records. 5. It is observed from the case records that MA/75609/2016 and Cross CO/75596/16, in appeal No.E/70118/1....