2019 (11) TMI 172

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.... for the Appellant Shri N.N. Prabhudesai, Authorized Representative for the Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. BR/36/M-I/2013 dated 28.02.2013 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. Briefly stated the facts of the case are that the appellants had availed CENVAT Credit on capital goods brought to thei....

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....earned Commissioner (Appeals), who also rejected their appeal. Hence, the present appeal. 3. Learned Advocate Shri M.H. Sukheja for the appellant submits that the show-cause notice was issued to the appellant for recovery of the CENVAT Credit availed on capital goods with proposal to impose the penalty. It is his contention that the said show-cause notice, on adjudication, was dropped by the Co....

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....h. 5. We have carefully considered the submissions made by both sides and perused the records. The appellant deposited an amount of Rs. 51,41,758/- in pursuance to EA-2000 Audit objection relating to admissibility of CENVAT Credit availed on capital goods during the relevant period. Two proceedings have been initiated, one by filing refund of the duty by the appellant and another by way of show....