C.K.ABDUL REHIM,J. - (1.) The common appellant in both these cases is challenging a common order of the Customs, Central Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in Appeal Nos. E/20148/2016-SM and E/20149/2016-SM, dated 26/10/2017, in appeals instituted under Section 35G of the Central Excise Act, 1944.
(2.) The Commissioner of Central Excise, Cochin through a common order passed on 30/01/2012 held that, the appellant had taken ineligible credit and utilized the amount to the tune of Rs. 36,38,579/- and Rs. 20,93,732/- on the inputs cleared as such; and that they are liable to reverse the credit availed along with interest and penalty of an equal amount. The appellant filed appeals before the Commissioner of Central Excise and Service Tax (Appeals), Cochin against the order mentioned above, in Appeal No. COC-EXCUS - 000 - APP - 140 and 141 - 15-16. The Commissioner (Appeals) had confirmed the demand issued by the lower authority by holding that the same is perfectly in order. Aggrieved by the order of the Commissioner (Appeals) the appellant had approached the Appellate Tribunal. Through the order impugned herein, the Appellate Tribunal had dismissed the appeals and confirmed the orders of the lower authorities. It is under such circumstances the above appeals are filed.
(3.) On the basis of the pleadings and arguments raised, a substantial question of law was formulated as to whether the appellant is liable to reverse the CENVAT credit availed with respect to the inputs removed as such to a unit situated in the Special Economic Zone (SEZ) by using Form No. ARE-I, under Rule 3(5) of the CENVAT Credit Rules, 2004.;