9911796707
TMI Blog2011 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Mahant, Advocates. For Respondent : Mr. Ashwani Bhardwaj, Advocate A.K. SIKRI, J. (ORAL) CM APPL. 11817/2011 in CEAC 15/2011 CM APPL. 11856/2011 in CEAC 16/2011 Exemption allowed subject to just exception. These applications stand disposed of. CM APPL. 11816/2011 in CEAC 15/2011 CM APPL. 11855/2011 in CEAC 16/2011 1. Notice, Mr. Bhardwaj accepts notice on behalf of the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the validity of the aforesaid interim directions, we take note of the facts which are relevant for the purpose of determining this aspect. It is an admitted case that both the appellants are engaged in printing and lamination of polyester film with metalized film/polyester film. These metalized films are polyester which are further converted in pouches and bags. The appellants have been treatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit availed by the appellants. The appellants also relied upon the judgment of the Apex Court in the case of CCE, Ahmadabad Vs. Narayn Polyplast, 2005(179) E.L.T.20 (SC). The adjudicating authority, however, did not agree with the aforesaid submission of the appellants and confirmed the demand made in the show cause notices with interest and also imposed equal amount in the nature of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the excise duty paid by the appellants is much more than the Cenvat credit availed by the appellant. It is also pointed out that Cenvat credit was not claimed or paid to the appellant in cash but was utilized in payment of excise duty only. There is adequate force in this submission of the appellants and we are of the view that the CESTAT while passing the impugned order could not have glossed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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