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TMI Blog2015 (2) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rakesh Kumar (for the Bench): The appellant in their manufacturing unit at Nagda (Madhya Pradesh) have two divisions, the Division-I is for manufacture of Viscose Staple fiber and DivisionII is for manufacture of Excel Fiber and non-woven fabrics. Initially the appellant had two separate central excise registration for these two divisions and as such these two divisions were maintaining separat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of change of ownership or on account of sale, merger, amalgamation, lease or transfer of the factory to a joint venture, the Cenvat credit in the account of Excel Fibre Division at the time of merger would lapse and the same could not be utilized for payment of duty. It is on this basis that after issued of the Show Cause Notice,the Commissioner vide order in Original dated 28.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. Counsel for the appellant pleaded that the impugned order is an Ex-Parte order passed without hearing the appellant,that the issue involved in this case as to whether after granting of common registration, the Cenvat credit in the balance of one division could be used for payment of duty on the goods cleared from the other division, stands decided in favour of the appellant by Honble Mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed without hearing the appellant. Prima Facie, we also find that the judgment of Honble Madras High Court in the case of CCE Madurai vs Rajshree Sugars and Chemicals Ltd. reported in 2014 (299) ELT 277 (Mad), appears to be applicable to the facts of this case but this judgment has not been considered by the Commissioner and he decided the matter Ex-parte. In any case we do not f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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