9911796707
TMI Blog2009 (8) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... at/CENVAT contrary to the provisions of Exim policy and Notification No. 34/97 Cus., dated 9-4-97 or provision of Rule 3 of CENVAT Credit Rules, 2002? In this case Tribunal passed the order without going on the question of law and The Tribunal has dismissed the appeal simply on the ground that the Revenue has not produced any order staying the order of the earlier decision. Held that- Appeal is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act, 1985. It has been alleged that respondent took CENVAT credit of additional duty of customs of Rs.84,074/- as Additional Excise Duty (AED) and Textiles & Textile Articles (TTA). This amount was paid by way of debit under Duty Entitlement Pass Book Scheme (DEPB) by availing exemption under Notification No. 34/97-Cus., dated 7-4-97. It was alleged that CENVAT credit of additional duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling duty, can be allowed as Modvat/CENVAT contrary to the provisions of Exim policy and Notification No. 34/97 Cus., dated 9-4-97 or provision of Rule 3 of CENVAT Credit Rules, 2002." 4. Heard. Mr. Sandeep Sharma, learned Assistant Solicitor General of India, for the appellant has submitted that the Tribunal has not gone into the question involved in the case. The Tribunal has relied Polyhose In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for deciding the appeal afresh in accordance with law. Mr. B.C. Negi, learned counsel appearing on behalf of the respondent has submitted that there is nothing wrong in the order dated 12-7-2004 of the Tribunal when the Tribunal has followed Polyhose India Pvt. Ltd. case. 5. We have gone through the impugned order. The Tribunal has not recorded a finding that the present case is covered by Polyh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
