2011 (11) TMI 138

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t to present their case without insisting on any pre-deposit. - E/1042, 1043/2011 - - - Dated:- 30-11-2011 - MR. B.S.V. MURTHY, J Represented by: Shri S.J. Vyas, Adv.: for Assessee. Shri R.Srova, A.R. for the Revenue. Per: Mr.B.S.V. Murthy: The appeals have been rejected in the impugned order, on the ground that the appellant failed to deposit 50% of the dut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ds were exempted. Ld.Counsel submits that there are several decisions of the Tribunal on the issue holding that the credit cannot be denied and he also cited the decision of Hon'ble High Court of Pujab Haryana in the case of CCE Vs Happy Forgings Ltd as reported in 2011 (265) ELT 197 (P H). While taking note of the above decision, the Commissioner (Appeals) observed that this decision has been .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X