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2012 (11) TMI 778 - AT - Central ExciseRe-credit entries in Cenvat Credit account - Commissioner (Appeals) rejected the appeal as original adjudicating authority has not considered the said issue - Held that:- 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 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-credit entries in their Cenvat Credit account - in favour of assessee.
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