2012 (11) TMI 778

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..... readjustment in Cenvat credit flows out of the same & if the original adjudicating authority inspite of appellants having made a request has not considered the said plea, and has not passed any orders on the same, the Commissioner (Appeals) should have considered and passed the orders instead of rejecting the appeal. As appellants have paid back the rebate amount they are entitled to make re-c .....

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..... that the said HMB being bulk drug was exempted from payment of duty in terms of Notification No. 04/06-CE dated 1.3.2006. As such, the appellant should not have paid the duty on the same and should not have claimed the rebate. The notice proposed to recover the rebate claim as erroneously granted. 3. During the adjudication proceedings, appellants agreed to the above proposal, paid back the reb .....

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..... e-credit, in case duty is confirmed against them. Two issues are closely linked. If the appellant is not contesting the confirmation of demand, consequent readjustment in Cenvat credit flows out of the same. If the original adjudicating authority inspite of appellants having made a request to that effect, has not considered the said plea, and has not passed any orders on the same, the Commissioner .....

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