2015 (10) TMI 1190

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on. It is further observed that the appellant have failed to satisfy the authority as to why the additional submissions should be entertained, as required under Rule 5 of the Central Excise (Appeal) Rules, 2001. Learned Advocate submits that they have taken the issue of non-utilisation of CENVAT credit before the adjudicating authority. In my considered view, the Commissioner (Appeals) should have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd to impose penalty on the appellant/assessee and Shri Arun Godawat, Assistant Manager of the assessee. In the show cause notice dated 11.02.2008, the learned Advocate fairly submits that they are not contesting the demand of duty which they have already paid. It is contended that the credit was not utilised and therefore, interest demand and penalty should be set-aside. In the show cause notice .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the appellant have failed to satisfy the authority as to why the additional submissions should be entertained, as required under Rule 5 of the Central Excise (Appeal) Rules, 2001. Learned Advocate submits that they have taken the issue of non-utilisation of CENVAT credit before the adjudicating authority. In my considered view, the Commissioner (Appeals) should have examined the additional grou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X