TMI Blog2015 (7) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... and if they are eligible for SAD credit and its quantum is considered, the quantum of excess credit alleged to have been taken may come down, It is also the appellant's plea is that there is no suppression of any facts on their part and hence longer limitation period is not available to the departments. But no findings on this point has been given by the Commissioner (Appeals), probably because the matter was decided ex-parte. In view of this, the impugned order is set aside - Matter remanded back - Decided in favour of assessee. - Excise Stay Application No. E/S/54212/2014, Excise Appeal No. E/53776/2014-EX[DB] - Final Order No. A/50510/2015-EX(DB) - Dated:- 19-1-2015 - Rakesh Kumar, Member (T) And S K Mohanty, Member (J),JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable, as the supplier 100%EOU had become a DTA unit, and accordingly by re-quantified the demand to ₹ 41,09,440/- alongwith interest. Here it may be mentioned that order passed by the Commissioner (Appeals) is an ex ex-parte order without hearing the appellant, as according to the Commissioner (Appeals), the appellant did not appear for hearing in spite of three notices having been issued. Against this order of the Commissioner (Appeals), this appeal has been filed alongwith stay application. 2. Heard both the sides. Though the matter is listed for hearing of the stay application, after hearing the matter for sometime, the Bench was of the view that the matter can be taken up for final disposal. Accordingly, the requirement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no finding on limitation, and he has no objection if the matter is remanded to the Commissioner (Appeals). 5. We have considered the submissions from both the sides and perused the records. During the period from 01.08.07 to 16.04.2009 the appellant in respect of the petroleum coke received from a 100% EOU were required to avail cenvat credit in terms of the formula prescribed in Rule 3 (7) (a) of the Cenvat Credit Rules, 2004 but instead of doing so, they have taken the cenvat credit of the entire additional customs duty and education cess and secondary and higher education cess portion of the excise duty paid on by the goods. However, it is seen that in terms of the Commissioner (Appeals)'s order the appellant were also eli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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