2020 (10) TMI 158

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....n, Authorized Representative for the Respondent(s) ORDER The instant appeal has been preferred by assessee, M/s. Rathi Steel & Power Ltd, against Order-in-Appeal dated 30.11.2017 passed by the Ld. Commissioner (Appeals), Bhubaneswar, upholding duty demand of Rs. 62,227/- plus interest and penalty confirmed vide Order dated 19.02.2015 passed by the Learned Assistant Commissioner, Central Exci....

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....use Notice dated 03.07.2014. In the Reply dated 'NIL' submitted to the original adjudicating authority on 24.11.2014, the appellant contended that the goods which were removed as scrap, no credit was availed at the time of procurement and therefore, no question arose for reversal of credit in terms of Rule 3(5A). They submitted few copies of the purchase invoices wherein no duty amount was charged....

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....e the appellant did not appear at the personal hearing, an ex-parte appeal order dated 30.11.2017 was passed by upholding the demand raised by the original authority. 4. On perusal of the grounds taken in the appeal before me, it appears that the appellant is seeking the benefit of time bar merely by submitting that the goods i.e. the scarp items have been transferred to their other factory at ....