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TMI Blog2007 (4) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... peal against the order of Commissioner (Appeals) No. VP/254/SRT-I/2005, dt. 20-06-05, upholding the order of original authority No. SRT-III/ADJ/DEM/17/04-05, dt. 20-10-04. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The rate of duty on man-made fabrics, falling under Chapter heading 5406.22 of CETA, 1985 was reduced from 12% to 10% in terms of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (f) When it was cleared to merchant exporter, the duty paid was higher at Rs. 12,000/- and they became eligible for higher rebate as merchant exporter. The original authority held that by paying excess rate of 12%, appellant enabled the merchant exporter to take extra rebate from the department and sought to demand the extra deemed Cenvat credit taken by the appellant amounting to Rs. 1,03,48 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of clearances made to the merchant exporters, whatever duty was paid by them was eligible as rebate. Hence, it is only a revenue neutral exercise. 3. The learned DR submits that there is no dispute the duty payable for March, 2003 was only 10% and the appellant ought to have paid only 10%, deemed credit ought to have been taken only on 10%. Therefore, order of the Commissioner (Appeals) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing Rs. 8,000/- and with the balance of Rs. 4,000/- payable from PLA or by cash. When the consignment gets exported, the net outflow from the Deptt. is Rs. 4,000/- as rebate. At the rate of 10%, the gross duty payable is Rs. 10,000/-, with the credit available being Rs. 6666.60 and net duty payable by cash or by PLA is Rs. 3333.30. When the consignment gets exported the net outflow from the Deptt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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