TMI Blog2018 (5) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... d. - E/21699/2017-SM - Final Order No. 20725 / 2018 - Dated:- 4-5-2018 - Hon'ble Mr. S. S. Garg, Judicial Member Mr. Dayanand, CA For the Appellant Mr. Matrupsharan, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 5.9.2017 passed by the Commissioner (A) whereby the Commissioner (A) has disposed of two appeals, one filed by the department and the other filed by the assessee. The Commissioner (A) has allowed the appeal filed by the Department and partly allowed the appeal of the assessee. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of hose pipe for aeronautical industry falling under Chapter Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has filed the present appeal. 3. Heard both the parties and perused the records. 4. Learned consultant for the appellant submitted that the impugned order confirming the demand of interest for the period November 2008 to October 2009 on the ground that the CENVAT credit lying in balance during the months of November 2008 to October 2009 was less than the amount of ₹ 21,90,460/- is factually incorrect and wrong. Learned consultant further submitted that this finding of the Commissioner (A) is not proper because the alleged wrongly availed CENVAT credit of ₹ 21,90,460/- pertains to the period from November 2008 to March 2013 and the entire CENVAT credit of ₹ 21,90,460/- was not availed in the month of November itself, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order and submitted that the Commissioner (A) has held in para 11 of the impugned order that for the period November 2008 to October 2009, assessee has availed as well as utilized the inadmissible credit; and for the period from November 2009 to April, 2013, they have availed inadmissible credit but have not utilized it to pay any duty on the final product. It is his further submission that in view of this categorical finding, the appellants are liable to pay the interest as held by the Commissioner (A) in the impugned order along with penalties. 6. Since this material fact whether the appellant has availed as well as utilized the inadmissible credit during the period November 2008 to October 2009 is disputed, therefore, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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