2021 (10) TMI 333

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..../Appellant(s): Dr. N. Mozika, SC CGST with Ms. T Sutnga, Adv. For the Respondent(s) : Mr. D. Sahu, Adv. 1. The instant appeal has been preferred by the Revenue/Appellant under section 35G of the Central Excise Act against the common judgment and order dated 18th December, 2019, passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata in Appeal No. E/76940-76954/2019, in ....

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.... Excise invoices under the Cenvat Credit Rules of 2002, had availed Cenvat Credit on the duty paid for the said machinery. However, pursuant to a search and seizure operation carried out by the Directorate General of Central Excise Intelligence, Ahmedabad, in the year 2005 and 2006, at the respondent's factory, the respondent was served with a show-cause notice dated 28th November, 2007. It was al....

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....st March, 2014. By the said adjudication order, the Commissioner, while confirming the allegations and demand against M/s. Ishaan Technologies and the other co-noticees, dropped the proceedings against the respondent (i.e., show-cause notice dated 28th November, 2007). The Commissioner, however, appropriated a sum of Rs. 2,37,57,760/- deposited by the respondent under protest during investigation,....

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.... appeals filed by the Revenue were rejected and the order of appropriation of amount of Rs. 2,37,57,760/- passed by the Commissioner against the respondent was also reversed. 5. This impugned common judgment and order of the learned Tribunal dated 18th December, 2019, is now under consideration in the instant appeal. 6. The impugned judgment and order, being a common one, the main issues and all....