TMI Blog2011 (1) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides. 2. The appellant filed this appeal against the order passed by the Commissioner of Central Excise as conveyed by Jt. Commissioner of Central Excise vide communication dated 18-6-2007. 3. The Revenue raised a preliminary objection that appeal is time-barred. The contention is that the order was communicated on 4-8-2006. The appeal was filed on 26th September, 2007 hence the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for common/single registration therefore the appeal is in time. 5. On merit the contention of appellant is that the appellants are challenging the portion of the communication whereby a condition has been imposed for non-utilization of Cenvat credit on inputs as well as on capital goods lying unutilized in the account of distillery unit for payment of Central Excise Duty on sugar. The contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise on the request for common/single registration of their two units. In respect of the request, no order passed by the Commissioner of Central Excise was conveyed to the appellant and only the communication was sent. The Revenue is relying upon the communication dated 4-8-2006 whereby the order passed by the Commissioner of Central Excise was conveyed by Joint Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against this portion of the communication. This order is passed without affording an opportunity of hearing to the appellant therefore the order conveyed through the communication by Joint Commissioner dated 4-8-2006 in respect of the rider for non-utilization of Cenvat credit in the accounts of distillery unit for payment of Central Excise duty on sugar is set aside and this issue is remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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