2019 (11) TMI 560

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.... Shri Sharad Kothari, for the Appellant. Shri Vipul Singhvi, for the Respondent. ORDER Application No. 1/2019 : For the reasons mentioned in the application, the delay in filing the appeal is condoned. 2. The application is allowed. Central Excise Appeal No. 10/2019 : Issue notice. Mr. Vipul Singhvi, Advocate accepts notice on behalf of respondent. (2)   &nbsp....

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.... credit had been paid and in respect of credit for electricity weld out to the sister concern. 5. The appellant-assessee complains that despite noticing this argument, the cross-objection has been dismissed. The relevant extract of the CESTAT order in this regard is as follows : "2. The brief facts of the case are that during the period under consideration (April, 2011 to Jul....

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....e appellant's grievance that it was sought to be penalized in respect of an assumed wrong doing even though according to it the credit had been reversed at the appropriate stage, in respect of an electricity weld out to AVVNL. 7. In these circumstances, the Court is of the opinion that the assessee's cross-objections have to be heard afresh and decided on its merits. The impugned order is ....