2012 (10) TMI 74

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..... Revenue Per: M.V. Ravindran: These Stay Petitions and appeals are directed against Order-in-Original No.27 & 28 DEM/VAPI/2011, dt.29.11.2011.   2. Since the issue involved in both these cases is identical and in respect of same assessee having two different units, these are being disposed by a common order. The issue involved in these cases is regarding availment of CENVAT Credit by the ap .....

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..... on cess and secondary/higher secondary cess on the ground that the notification allowing credit on these two cess was issued on 07.02.2009.   6. Ld.D.R., on the other hand, would submit that the adjudicating authority had not considered these submissions made by the appellant as such submissions were not made. On specifically pointed out to him, the appellant in a letter dt.01.12.2011 indica .....

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