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2020 (4) TMI 199 - AT - Central ExciseJurisdiction - power to issue SCN - Refund of unutilised CENVAT Credit - inclusion of sales to 100% EOUs - HELD THAT:- Both the Asst. Commissioner and Commissioner (Appeals) are fully competent to decide the show cause notice not only in terms of CENVAT Credit Rules 2004 but also in terms of the provisions of CGST Act 2017. At this stage, there are no inconsistency in the order of the first appellate authority inasmuch as he has followed the law as it applied during the relevant period - Also, the appellant has so far not been put to any disadvantage because the show cause notice proposing recovery of excess refund is yet to be adjudicated upon by the Asst. Commissioner. Appeal dismissed - decided against appellant.
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