2017 (3) TMI 1203

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....ellant Shri G.R. Singh, DR for the Respondent ORDER The appeal is against the order dated 17.09.2010 of Commissioner (A) Delhi - II. The dispute in this appeal relates to the period 1993-94 and this is second round of litigation before the Tribunal. Briefly stated there are two issues involved in the decision that: a) Eligibility of the appellant for availing MODVAT credit on the input....

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....l a letter was received from the Commissioner's office on 24.07.2008 to file reply to the notice. The appellant accordingly filed the reply with the Office of Commissioner of Central Excise Delhi-II, on 23.09.2008. However, the Original Adjudicating Authority, Assistant Commissioner of Central Excise Division 8 Delhi - II proceeded to adjudicate the case afresh. But no reference was made to the re....

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....d the original authority being the Divisional Assistant commissioner no effort was taken by the appellant to defend their case. 6. We have heard both the sides and perused the appeal records. 7. The total demand of about Rs. 53 lakhs was confirmed against the appellant on 2 issues. We note, admittedly, the defense submission by the appellant were not on record before the Original Adjudicatin....