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2016 (12) TMI 1441 - HC - Central ExciseSSI unit - wrongful availment of CENVAT credit - Rubber /Ebonite Roll - Held that: - Shri Chitan Dave appearing for the Department has filed an affidavit in the Civil Application to answer this contention of the petitioner. He has also produced xerox copy of the Registers of the concerned Department. Despite this position, the Court had called upon learned Advocate Shri Dave to personally verify the Registers and verify the claim made by the petitioner with regard to filing of the appeal before a wrong forum, to which Shri Dave states that he has personally verified the Inward Register maintained by the office where according to the petitioner the appeal was initially filed and has confirmed that such appeal was indeed filed before that authority. He therefore urges that he would not seriously object if the matter is remanded back to the stage of Commissioner (Appeals) - appeal allowed by way of remand.
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