2017 (8) TMI 1228

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.... Shri R.K. Manjhi, Authorized Representative (DR), for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is directed against the order-in-revision dated 24-5-2010 passed by the Commissioner, Central Excise, Bhopal. The core issue is with reference to the Cenvat credit availed by the assessee to the tune of Rs. 70,92,084/- on various services during the p....

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....or passing de novo orders. 2. In the meantime Commissioner, Central Excise initiated review proceedings under Section 84 of the Finance Act, 1994 against the adjudication order dated 30-5-2008. The impugned Order-in-Revision was passed by the Commissioner in which he ordered recovery of refund paid along with recovery of interest. 3. The present appeal has been filed mainly on the ....

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....l order. However, in the present case, we find that the assessee had challenged the order-in-original before Commissioner (Appeals), who in turn passed the order-in-appeal. In the further development, the Tribunal also has considered an appeal against the Commissioner (Appeals) order and passed order for de novo decision of the matter. So, in our view the original adjudication order has ceased to ....