9911796707
TMI Blog2017 (9) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) dt. 30.9.2002 whereby the Ld. Commissioner (Appeals) rejected the appeal by upholding the Order-in-Original No. 25/2002/Addl./IDG dt. 11.3.2002. In the Order-in-Original demand of modvat credit of Rs. 82,440/- was confirmed penalty of equal amount was imposed and ordered for recovery of interest at the rate of 24% on the ground that the appellant have availed cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 & C-IV/1454/WZB/2003 dt. 18.12.2003 wherein the Tribunal only reduced the equal penalty to Rs. 25,000/-. As regard the present appeal, since the Commissioner (Appeals) had rejected the appeal on the ground of time bar as well as on merit. This Tribunal vide order No. C-IV/1454/WZB/2003 dt. 18.12.2003 rejected the appeal of the appellant upholding the rejection of appeal by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit on 4 invoices the issue already decided by the Commissioner (Appeals) in the order-in-appeal No. RJB/M.II/258/2002dt.8.11.2002. On appeal against the said order the appeal in this Tribunal was also disposed of by modifying the order only to the extent of reduction of penalty from equal amount to Rs. 25,000/- vide order No. C.IV/1453/WZB/2003 dt. 7.10.2003. Therefore the issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finality against the appellant in the proceedings of show cause notice dt. 2.8.2001 and no further appeal against the Tribunal's order No. C-IV/1453/WZB/2003 dt. 7.10.2003 was filed by the appellant the issue stand finally decided against them, therefore the present appeal even on merit also not sustainable, the impugned order is upheld. The appeal is dismissed. (Pronounced & Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
