2012 (9) TMI 208

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..... rcumstances, at the same time had sought to avail exemption under Notification No. 30/2004-C.E., dated 9-7-2004 allegedly by mistake – Held that:- Once it is not in dispute that the appellants were 100% E.O.U. and all the goods manufactured by them were cleared for export and were actually exported under B-17 Bond executed by the appellants on 27-1-04, and there is a clear statement on the part of .....

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..... entitlement of the appellant to avail Cenvat credit in the circumstances where the assessee is 100% E.O.U. and therefore, being entitled to clear the goods for export without payment of duty and, having cleared the goods in those circumstances, at the same time had sought to avail exemption under Notification No. 30/2004-C.E., dated 9-7-2004 allegedly by mistake. The availment of credit in these .....

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..... Ltd. v. Union of India reported in 2009 (235) E.L.T. 614 (Bom), Hero Cycles Ltd. v. Union of India reported in 2009 (240) E.L.T. 490 (Bom.) as well as the decision of the Apex Court in the matter of East India Commercial Co. Ltd., Calcutta reported in 1983 (13) E.L.T. 1342 (S.C.) and of the Bombay High Court decision in Legrand (India) Pvt. Ltd. v. Union of India reported in 2007 (216) E.L.T. 678 .....

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..... mittedly, based on the said notification were being granted benefit of the notification previous to the imports in issue and also subsequent to the imports in question. In other words, both the parties were aware of the said notifications. If the Petitioner on account of an inadvertent error chose not to apply for the benefit, would that result in denial of the benefit. In our opinion that by itse .....

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..... the facts and circumstances of the case, we find that a prima facie case have been made out for stay of the impugned order and waiver of the amount demanded under the impugned order. Accordingly, the impugned order is stayed and the amount demanded thereunder including duty, interest and penalty is waived till the disposal of the appeal. (Dictated & pronounced in the Court)
Case laws, Decisio .....

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