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TMI Blog2016 (12) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by Mr. Kunal Nanavati for Nanavati Associates, Advocates for the Petitioners. Chintan H Dave, Advocate for the Respondent. JUDGMENT (Per : Honourable Mr. Justice A.Y. Kogje) 1. RULE. Learned Advocate Shri Chitan Dave waives service of Rule on behalf of Respondent Nos.2 and 3. 2. This petition is filed with following relief:- "[A] Your Lordships may be pleased to quash and set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.08.2012 was issued calling upon the petitioner to show cause as to why Cenvat Credit of Rs. 4,90,159/- be not reversed on account of such wrongful availement. 3.3 The Deputy Commissioner confirmed the demand in the show cause notice by passing Order in Original dated 19.10.2012. 3.4 Aggrieved by the Order in Original, the petitioner preferred appeal before the Commissioner (Appeals)-I and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal came to be filed against the Order in Original, there was no delay. However, such appeal was filed before the Commissioner (Appeals) having a different jurisdiction instead of filing such appeal before the Commissioner (Appeals)-I, Central Excise, Ahmedabad. Learned Senior Advocate took us through the document at Annexure-G which bears the stamp of the appeal having been filed before a diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the office where according to the petitioner the appeal was initially filed and has confirmed that such appeal was indeed filed before that authority. He therefore urges that he would not seriously object if the matter is remanded back to the stage of Commissioner (Appeals). 6. In view of the aforementioned fact situation, on this short ground, this Court is inclined to remain the matter bac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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