2016 (12) TMI 1183

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.... Smt. Ezhilmathi, AR For the Respondent ORDER Appellant has filed two appeals and in both the appeals the issue involved is identical, therefore both the appeals are being disposed of by this common order. 2.  The details of the two appeals are as under: Appeal No. OIO No. Period Cenvat Credit disallowed Education   Cess Penalty ST/485/2008 No.19/....

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....f removal. Thereafter vide orders dated 23.1.2007 and 29.1.2007, the Assistant Commissioner confirmed the demand and thereafter the appeals were filed before the Commissioner (A), who rejected the appeals. Hence, the present appeals. 4.  None has appeared for the appellant and the appellant has only filed the written submissions and requested the Tribunal to dispose of the cases on merit. ....