TMI Blog2008 (11) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... y Commissioner (Appeals). The show cause notices are therefore discharged. It is however made clear that no view is being expressed on the merits of the case as to whether a demand relating to denial of credit on input services is required to be raised under Section 11A of Central Excise Act, 1944 or Section 73 of the Finance Act, 1994 appeal is maintainable. - E/870-873/2008-Mum. - M/236-239/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944 as has been done in the present case. He further submitted that an appeal in ST-4 form under Section 85 was filed before Commissioner (Appeals) which was accepted and no objection was raised. In view of this they are not required to file appeal in EA-3 form. 3. Ld. DR however submits that under Rule 14 of Cenvat Credit Rules, a show cause notice is required to be issued und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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