2018 (8) TMI 615

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....ntral Value Added Tax (in short 'CENVAT') Credit and Penalty for the period 2009-10 under Section 11 of the Central Excise Act, 1944 read with Section 174 of the Central GST Act. 2. Mr. D.V. Pathy, learned counsel for the petitioner submits that the order of assessment said to have been passed on 19.03.2014 was not served upon the petitioner as no copy of the same was made available to him by the Assessing Authority. It is submitted that when a notice was issued by respondent no. 4 directing payment of the amount of CENVAT credit as also penalty totaling Rs. 35,10,657/-, the petitioner moved in appeal before the Commissioner (Appeals), Customs, Central Excise and Service Tax, Patna on the grounds inter alia that initiation of recovery pr....

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....e Superintendent (Adjn), Central Excise (Headquarters) Patna. Learned counsel submits that the Commissioner (Appeals) could not appreciate that the petitioner was deprived of his valuable right to appeal against the order dated 19.03.2014 due to non-availability of the original order. 5. On the other hand, Mr. S.D. Sanjay, learned Solicitor General representing the Union of India (Department of Central Excise) would submit that in view of the categorical finding recorded by the Commissioner as contained in Annexure-'12' to the writ application, the petitioner, if aggrieved by the order of the Commissioner (appeals) could have availed the statutory remedy before the Central Excise and Service Tax Appellate Tribunal (in short the "CESTAT")....