2018 (5) TMI 185

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..... kara, Authorised Representative Per: Dr D.M. Misra, Heard both sides. 2. These appeals are filed against OIA-COMMR-A-/45&46/VDR-II/2011 dt 31/01/2011 passed y the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VADODARA-II. 3. The brief facts of the case are that the appellant had availed Cenvat Credit of Rs. 10,33,808/- during the period August 2003 to March 2004 on five in .....

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..... he Ld Commissioner (Appeals), hence, the order suffers from infirmity and liable to be set aside. He has fairly accepted that the proceedings of Annapurna Industries Pvt Ltd has been though concluded, however, the issues raised and decided in the said case was not before the Ld Commissioner (Appeals) . 5. Per contra, the Ld AR for the Revenue submits that the judgment delivered in the case of Ann .....

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