2017 (6) TMI 797

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....or the Respondent ORDER Per S. S. Garg The present appeal is filed by the Revenue against impugned order dated 11.11.2013 passed by Commissioner (Appeals) wherein the Commissioner (Appeals) has allowed the appeal of the assessee. Briefly the facts of the case are that the assessee are the manufacturers of control valves and accessories under Chapter 84 of the Central Excise Tariff Act 198....

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....assessee requested to consider the amount of Rs. 23,91,026/- (CENVAT), Rs. 45,237/- (EC) and Rs. 20,986/- (SHEC) shown as utilized towards payment of tax on services in Cenvat Credit Account as payment of duty on excisable goods, cleared during the relevant month, and also filed revised manual return, since there is no provision for filing of revised return under Rule 12 as the amount already paid....

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....er Rule 8 (3A) of the Central Excise Rules 2002 if the assessee defaults in payment of duty beyond 30 days from the due date, then the assessee shall pay excise duty for each consignment. At the time of removal without utilising the CENVAT Credit till the date the assessee pays the outstanding amount including interest thereon and in the event of any failure it shall be deemed that such goods have....

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....2002. He further submitted that the Commissioner (Appeals) has travelled beyond his jurisdiction to make any orders which is not stipulated under the Act. He further submitted that the Commissioner (Appeals) has wrongly directed the original authority to accept the revised ER-1 for the month of October 2010 filed by the appellant subject to required scrutiny seek clarification from the Range offic....