TMI Blog2017 (9) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... Since the main issue i.e. availment of CENVAT credit without physical receipt of input has attained finality against the appellant in the proceedings of SCN dt. 2.8.2001 and no further appeal against the Tribunal’s order was filed by the appellant the issue stand finally decided against them - appeal dismissed - decided against appellant. - E/263/03 - A/89012/17/SMB - Dated:- 19-7-2017 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ventive Officer. In pursuance to the investigation of the Preventive Officer show causes notice dt. 2.8.2001 was issued, which was adjudicated and the demand of cenvat credit including the present demand was confirmed. The same was upheld by the Commissioner (Appeals) vide Order-in-Appeal No. RJB/M.II/258/2002 dt. 8.11.2002, this order-in-appeal was challenged before this Tribunal by way of an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dt. 7.10.2003 filed Writ Petition No. 1610/2005 before the Honbel Bombay High Court, wherein the Hon ble Bombay High court vide order dt. 13.7.2005 set aside the Tribunal s order dt. 7.10.2003 and directed to decide the appeal on merit. Thus, the present appeal is taken up for disposal. 2. None appeared on behalf of the appellant. 3. Shri M. R. Melvin, Ld. Superintendent (A.R.) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Superintendent (A.R.) and perused the records. I find that in the present case, the issue is of suo moto availment of cenvat credit of ₹ 82,440/- which was reversed by the appellant due to the investigation by the preventive officer on which a separate show cause notice dt. 2.8.2001 was issued on the ground that the appellant availed the cenvat credit without physically received the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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