CMI LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) I allow the stay application and take up the appeal for final disposal.

(2.) THE appellants are engaged in the manufacture of insulated wires and cables and are availing the Cenvat credit facility in respect of inputs and capital goods. The Range Supdt. of Central Excise issued to them letter No. C.E, -20/2002, dated 24 -4 -2002, on the basis of an Audit Report, alleging that they had wrongly availed and utilized Cenvat credit amounting to Rs. 1,44,199.04. The Supdt.'s letter, further, asked the party to debit the amount in their Cenvat account. Aggrieved by this direction of the Supdt., the party preferred appeal to the Commissioner (Appeals) and the latter rejected the appeal as not maintainable. Hence the present appeal. 2. Examined the record and heard both sides. Ld. Consultant for the appellants submitted that the Supdt. of Central Excise had issued the direction in his quasi -judicial capacity and hence the direction was appealable under Section 35A of the Central Excise Act. He further submitted that the demand of duty was raised by the Supdt. without issuing any show -cause notice as required under Section 11A of the Central Excise Act and hence the demand was ab initio illegal. Ld. Consultant relied on the following decisions of the Tribunal : -