2016 (11) TMI 184

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....ntant For Revenue : Shri L Patra, Authorised Representative ORDER Per : Dr D.M. Misra, Heard both sides and perused the records. 2. This is an appeal filed by the appellant against of OIA-SRP-111-DMN-2013-14 dt 25.6.2013 passed by the Commissioner (Appeal), Central Excise, Customs and Service Tax-DAMAN. 3. The facts of the case, in brief, are that the appellant had availed Cenvat....

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....avati for the appellant submitted that even though the appellant had challenged the confirmation of demand of Rs. 11,66,731/- dividing it to four parts, the Ld. Commissioner(Appeals) has though accepted two parts i.e. the cenvat Credit of Rs. 1,84,535/- on account of wrong interpretation of Rule 3(7)(a) of Cenvat Credit Rules,2004 and Cenvat Credit of Rs. 3,94,866/- on account of third time cess, ....

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....uty. The Ld Commissioner (Appeal) in the impugned order has observed that the said issue has not been raised before the Adjudicating Authority, hence, in absence of verification of the facts, the claims cannot be considered. In the interest of justice, I am of the view that the matter needs to be remanded to the Adjudicating Authority to examine the said claim of the appellant. Needless to mention....