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2013 (10) TMI 449 - AT - Central ExciseAdmissibility of credit on raw materials – Held that:- Following Sun Pharmaceutical Industries Limited vs. CCE, Vapi,[ 2012 (7) TMI 84 - CESTAT, AHMEDABAD ] - The original authority had dispatched only one order in original and not the four orders in original to the appellants - one appeal filed by the appellant before Commissioner (Appeals) is maintainable and there was no need for the appellant to file four separate appeals against one order in original - the view taken by Commissioner (Appeals) that separate appeals were required to be filed by the assessee is not correct - the issue has been decided in favour of the appellant - the Order-in-Appeal passed by Commissioner (Appeals) is set-aside to the extent it holds that the show cause notice dated 01.12.2011 for ₹ 13,30,173/- was not contested - Decided in favour of Assessee.
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