2019 (7) TMI 1014

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....sst. Commissioner (AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 6.4.2018 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of sugar and molasses falling under Chapter 17 of Cen....

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....ollowing the due process, the Assistant Commissioner vide Order-in-Original dated 21.11.2016 disallowed and ordered for recovery of CENVAT credit of Rs. 16,66,248/- wrongly availed and utilized by the appellant along with appropriate interest and imposed equal penalty under Rule 15(2) of CCR, 2004. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) who rejected the sam....

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.... as per the verification done by the Superintendent of Bijapur, the appellant has reversed only an amount of Rs. 16,55,919/- and balance of Rs. 10,329/- is yet to be paid by the appellant along with interest and penalty. Since there is discrepancy in the reversal of the CENVAT credit, the matter is remanded to the Original Authority for verification of the same. If on verification, it is found tha....