2018 (10) TMI 1371

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..... Respondent : Mr.Vijay Kantharia with Mr.J.B.Mishra ORDER P.C.: This appeal under section 35G of the Central Excise Act, 1944 challenges the order dated September 28, 2017 passed by the Custom, Excise and Service Tax Appellate Tribunal, Mumbai (the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal")). 2. Ms.Manasi Patil, the learned counsel appearing for the appellant .....

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..... l is taken up for final disposal as the dispute is within a narrow compass. Regarding question (a) 5. The impugned order dated September 29, 2017 of the Tribunal confirms the demand of interest for the period commencing with the Cenvat Credit taken by the appellant till it is voluntarily reversed. This was after rejecting the evidence in the form of Chartered Accountant's certificate which sh .....

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..... tion would arise after the Tribunal renders a finding of fact on question No. (a) after considering the evidence already on record in respect of the unutilised Cenvat credit during each of the months for which demand has been raised. Thus, the answer to the question would only arise, if factually the Tribunal on remand comes to the view that excess unutilised cenvat credit is available. 8. In the .....

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