2016 (12) TMI 1441

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....even Parikh, Senior Advocate assisted by Mr. Kunal Nanavati for Nanavati Associates, Advocates for the Petitioners. Chintan H Dave, Advocate for the Respondent. JUDGMENT (Per : Honourable Mr. Justice A.Y. Kogje) 1. RULE. Learned Advocate Shri Chitan Dave waives service of Rule on behalf of Respondent Nos.2 and 3. 2. This petition is filed with following relief:- "[A] Your L....

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....ubber /Ebonite Roll, for which show cause notice dated 09.08.2012 was issued calling upon the petitioner to show cause as to why Cenvat Credit of Rs. 4,90,159/- be not reversed on account of such wrongful availement. 3.3 The Deputy Commissioner confirmed the demand in the show cause notice by passing Order in Original dated 19.10.2012. 3.4 Aggrieved by the Order in Original, the petitioner p....

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....al Nanavati for the petitioner submitted that in fact when the appeal came to be filed against the Order in Original, there was no delay. However, such appeal was filed before the Commissioner (Appeals) having a different jurisdiction instead of filing such appeal before the Commissioner (Appeals)-I, Central Excise, Ahmedabad. Learned Senior Advocate took us through the document at Annexure-G whic....

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....ates that he has personally verified the Inward Register maintained by the office where according to the petitioner the appeal was initially filed and has confirmed that such appeal was indeed filed before that authority. He therefore urges that he would not seriously object if the matter is remanded back to the stage of Commissioner (Appeals). 6. In view of the aforementioned fact situation, o....