2017 (12) TMI 501

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....inst the order-in-appeal No.RKA/318/SRT-I/2011passed by the Commissioner of Central Excise (Appeals), Surat. Briefly stated the facts of the case are that the appellant during the relevant period, April 2007 to March 2008, cleared MS Scrap from the factory without payment of duty. Alleging that the said waste and scrap had arisen out of capital goods on which credit availed, demand notice was issu....

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....roducing evidences. He submits that proceedings initiated by the department for recovery of credit on MS Scrap for the earlier period was dropped by the adjudicating authority and no appeal has been filed by the Revenue against the same. It is his contention that the matter may be remanded to the adjudicating authority so as to enable them to place evidence in this regard. 4. Ld. AR for the Reven....