Excise – Cestat Mumbai: The issue pertains to refund of Cenvat amount by the appellant in the capacity of a manufacturer, hence Revenue was required to file appeal before Commissioner (Appeals) under section 35A of the Central Excise Act - As Revenue has filed the Appeal filed under Service Tax statute under section 84 of Finance Act in respect of the Central Excise matter, hence the Commissioner (A) Order is set aside – Appeal allowed [Order attached]

21-Jan-2023 02:12:55