9911796707
TMI Blog2007 (7) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... than the credit they have taken, the impugned demand is not sustainable in respect of the credit taken - since Section 11D applies to a person who is liable to pay Excise duty, no demand can be raised under the same against the appellants when the process applied by them does not to manufacture and hence the appellants are not manufacturers and hence not in the category of a person who is require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture following Hon'ble Delhi High Court's order dated 21-11-2003 against which the Department's appeal was dismissed by the Hon'ble Supreme Court. The impugned period during which the appellants continued to take credit and pay duty on the sheets is from the date of the circular till 28-2-2006 out of ignorance of the circular. 4. The ld. Consultant appearing for the appellants states tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have no application. 6. In view of the cited decisions and the fact that the appellants have paid more duty than the credit they have taken, the impugned demand is not sustainable in respect of the credit taken. We also hold that since Section 11D applies to a person who is liable to pay Excise duty, no demand can be raised under the same against the appellants when the process applied by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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