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2009 (12) TMI 562

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..... are Fund – Held that: - Commissioner has not held that the rebate claim was not admissible - only ordered recovery from the Appellant and crediting to the Consumer Welfare Fund - Applicant has made out a case for waiver of pre-deposit - ST/848/2009 - ST/382/2009-EX(PB) - Dated:- 11-12-2009 - S/Shri M. Veeraiyan, Member (T) and D.N. Panda, Member (J) REPRESENTED BY : Shri Sanjeev Sac .....

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..... 3. Ld. Consultant appearing for the Appellant submits that the order in revision has been passed contrary to the decision of the Tribunal relating to earlier period on the same issue in respect of the same Appellant reported in 2009 (16) S.T.R. 198 (Tri.) = 2009 (21) STT 67. Ld. Consultant submits that in spite of the fact that they made a specific submission in their reply to the notice .....

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..... bmits that the rebate claim has been denied for violation of the conditions of the Notification No. 12/2005-S.T., dated 19-4-2005. 5. We have carefully considered the submissions from both sides. If the conditions of notifications are violated, the rebate claim should have been altogether denied. However, the Commissioner has not held that the rebate claim was not admissible; on the other .....

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