2017 (11) TMI 339

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..... t ORDER Per: Raju 1. These appeals have been filed by M/s. Harco Express (India), Gini Silk Mills Ltd. & Shree Enterprises against demand of Central Excise duty and imposition of penalty. 2. Ld. Counsel for the appellant pointed out that the notice alleges that M/s. Harco Express (India), who was registered as deemed manufacturer under Rule 12B continued to avail Cenvat Credit after abolitions .....

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..... aid proceedings were finally set aside by the order of the Tribunal Order No.A/87620/17/SMB dated 30/05/2017. He pointed out that the impugned proceedings have been initiated by Thane Commissionerate, who have jurisdiction over M/s.Gini Silk Mills Ltd., the processor of goods. He argued that the entire proceedings are based on the fact that Rule 12B was withdrawn and consequently, the availment of .....

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