2018 (5) TMI 185

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....nt For Respondent(s): Shri S Chitkara, Authorised Representative Per: Dr D.M. Misra, Heard both sides. 2. These appeals are filed against OIA-COMMR-A-/45&46/VDR-II/2011 dt 31/01/2011 passed y the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VADODARA-II. 3. The brief facts of the case are that the appellant had availed Cenvat Credit of Rs. 10,33,808/- during the....

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.... on job work basis, has not been examined by the Ld Commissioner (Appeals), hence, the order suffers from infirmity and liable to be set aside. He has fairly accepted that the proceedings of Annapurna Industries Pvt Ltd has been though concluded, however, the issues raised and decided in the said case was not before the Ld Commissioner (Appeals) . 5. Per contra, the Ld AR for the Revenue submit....