TMI Blog2019 (7) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- As per the stand of the appellant, he has reversed CENVAT credit of ₹ 16,60,408/- in CENVAT account vide Entry 66 and 419 but as per the verification done by the Superintendent of Bijapur, the appellant has reversed only an amount of ₹ 16,55,919/- and balance of ₹ 10,329/- is yet to be paid by the appellant along with interest and penalty. Since there is discrepancy in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 6.4.2018 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of sugar and molass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CENVAT Credit Rules, 2004. After following the due process, the Assistant Commissioner vide Order-in-Original dated 21.11.2016 disallowed and ordered for recovery of CENVAT credit of ₹ 16,66,248/- wrongly availed and utilized by the appellant along with appropriate interest and imposed equal penalty under Rule 15(2) of CCR, 2004. Aggrieved by the said order, appellant filed appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersed CENVAT credit of ₹ 16,60,408/- in CENVAT account vide Entry 66 and 419 but as per the verification done by the Superintendent of Bijapur, the appellant has reversed only an amount of ₹ 16,55,919/- and balance of ₹ 10,329/- is yet to be paid by the appellant along with interest and penalty. Since there is discrepancy in the reversal of the CENVAT credit, the matter is remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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