2012 (4) TMI 165 - AT - Central Excise

Application for rectification of mistakes - Ld.A.R. brought to our notice that in the Finance Act, 2010 opportunity was given to the appellant to show to the Department that they had filed an application to Commr. alongwith C.A. certificate for proportionate credit in terms of amendment carried out in Rule 6 and earlier corresponding Rule of Cenvat Credit Rules - the contention of the respondent is that they have not availed any cenvat credit in respect of two appeals - Decided in favor of the assessee by way of remand to Commissioner

Summary

Issues:
1. Rectification of mistakes filed by Revenue
2. Disposal of appeals without pre-deposit
3. Reconsideration of availed cenvat credit

Rectification of Mistakes:
The Revenue filed miscellaneous applications seeking rectification of certain mistakes. The tribunal allowed the applications based on the reasons provided in them. Subsequently, after hearing both sides, the tribunal decided to dispose of the appeals at that stage, waiving the requirement of pre-deposit.

Disposal of Appeals without Pre-Deposit:
The tribunal, after considering the arguments from both parties, decided to proceed with the disposal of the appeals without the pre-deposit requirement. The Learned Authorized Representative highlighted a provision in the Finance Act, 2010, allowing the appellant to demonstrate to the Department their application to the Commissioner along with a Chartered Accountant certificate for proportionate credit under the amended Rule 6 of the Cenvat Credit Rules.

Reconsideration of Availed Cenvat Credit:
The appellant contended that the Commissioner had found that they had not submitted the necessary application, while the respondent argued that no cenvat credit had been availed in relation to the appeals in question. Both parties agreed that this issue required reconsideration. Consequently, the tribunal set aside the impugned order and remanded the cases to the Commissioner for a fresh decision. Both parties were permitted to produce relevant documents to support their contentions, emphasizing the need for a reasonable opportunity to be provided to the applicants for presenting their case effectively.