2014 (4) TMI 1193

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Member) These are two appeals. Appeal No. E/2294/06 is filed by the appellant and the Appeal No. E/378/07 is filed by the Revenue. 2. Despite notice none appeared on behalf of the assessee nor any request for adjournment has been received. On perusal of the records, I find that this matter was listed on 10.02.2014 and 25.03.2014 and on both the occasions also the assessee has not appeared. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tedly, Front Axle cannot be manufactured from the sheets. More-over the supplier of these sheets/coil has admitted that coils is more than 6mm thickness but they did not mention the thickness of coils in the invoices. In the circumstance, extended period of limitation is invoked by demanding duty on the CENVAT Credit availed by the appellant without receiving the goods but only invoice has been re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....position of penalty on Shri Udaykumar Vinzanekar, Director of M/s Windals Auto P. Ltd. in the impugned order. 7. Heard the learned A.R. Have gone through the appeal memo and perused the records. 8. In this case, in the earlier round of litigation the Revenue preferred an appeal before this Tribunal. In that appeal Shri Udaykumar Vinzanekar was not made as one of the party as a respondent and....