2024 (1) TMI 516

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....find that the issue lies on a very narrow compass. 3.1 Facts, as could be gathered from the documents placed on record, reveal that the appellant and M/s. Sri Gugan Mills [hereinafter referred to as 'SGM'] were the two units of M/s. Sharadha Terry Products Ltd.; the said M/s. SGM was an Export Oriented Unit (EOU). It appears that in-principle exit order was issued by MEPZ, Chennai on the condition that appropriate Customs and Excise Duty shall be paid on the stock of finished goods, inputs, raw materials and capital goods, which appears to have been paid by M/s. SGM and thereafter, final exit order was issued vide letter dated 09.05.2011. 3.2 It appears that the said M/s. SGM were entitled for CENVAT Credit of Excise Duty paid on the de-b....

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....bove demand confirmed by the original authority; but however, even the first appellate authority vide Order-in-Appeal No. 127/2014-CE dated 25.04.2014 having upheld the Order-in-Original, the present appeal has been filed. 5.1 Shri S. Durairaj, Ld. Advocate for the appellant, seriously contended that the appellant had furnished all the details before the lower authorities with a request for verification, but however, the adjudicating authority, ignoring the said plea of the appellant, had passed the Order-in-Original dated 30.12.2013, which later on came to be upheld even by the first appellate authority. 5.2 He would also contend that the appellant has made available all the required documents, but it was only the fault on the part of th....