TMI Blog2013 (10) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 13,30,173/- is uncontested. Similarly, in the final order dated 12.06.2013, the adjudicating authority has held that the show cause notice dated 01.12.2011 is not contested and hence allowed the appeal filed by the appellant with respect to another show cause notice dated 15.11.2011 on the same issue, where the amount involved was Rs. 43,65,659/-. 2. Shri K.I. Vyas, (Advocate) appearing on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the Revenue defended the stand taken by the Commissioner (Appeals) that two appeals were required to be filed by the appellant. 4. Heard both sides and perused the records. On the issue of admissibility of credit on raw materials i.e. Plastic Wire and Scrap, two show cause notices dated 15.11.2011 and 01.12.2011 were issued to the appellant for separate amounts. Both these show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by this Bench was followed. It is observed that the judgment in the case of Sun Pharmaceutical Industries Limited is directly on the issue and Para-5 of the judgment is relevant and is reproduced:- 5. After hearing both sides, we find that the order in original was issued by the Assistant Commissioner of Central Excise, Division-Il, Silvassa on 29.11.2011 and the order was dispatched vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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