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TMI Blog2007 (10) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... sue involved is identical and they arise out of the common order passed by the Commissioner (Appeals). 2. After hearing both sides, duly represented by Shri Hemant Bajaj, learned Advocate appearing for the appellants and Shri S.L. Meena, SDR appearing for the Revenue, I find that the appellants were engaged in the manufacture of processed MM Fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the adjudicating authority denying the excess credit and imposing penalty. Appeal against the above order did not succeed before the Commissioner (Appeals). Hence, the present appeal. 3. After going through the impugned order passed by the Commissioner (Appeals), I find that in terms of the provisions of Rule 9A(2) of Cenvat Credit Rules, 2002, the credit equal to the duty paid on input, lyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nasmuch as the wordings of the notification are very clear. It is contended that the declarations were filed in April 2003 and the show cause notice was issued on 1-9-2004 i.e. beyond the normal period of limitation. I find that the Commissioner (Appeals), in his impugned order, has reproduced the declaration made by the appellant in respect of the grey fabrics, unprocessed fabric and finished goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng charges or not. In my view, such calculative exercise cannot be done by the officer in respect of each and every declaration filed by the assessees, in the absence of any indication by the assessee himself, to the contrary. It may happen that the value of the grey fabrics as contained in unprocessed goods or finished goods may be higher than the value of the grey fabrics lying as such in the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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