9911796707
TMI Blog2012 (10) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... ason - procedural flow involved is a curable defect and credit is not deniable adopting a hyper technical approach adopted by Revenue – stay granted. - E/202/2011 - 2/2012-EX(BR)(PB) - Dated:- 15-11-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri Amit Jain, Advocate, for the Appellant. Shri Sumit, DR, for the Respondent. [Order per : Mathew John, Member (T)]. Appellants are manufacturers of automobile parts. They have manufacturing units in 9 different places situated in different states. Out of these 6 units were set up not later than 2005. Two units came up in 2006 and one unit came up in 2008. 2. In the budget of 2005-06 Finance Minister announced a scheme under which manufacturers having man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transfer of their accumulated credit in different units to other units depending on the requirement of the appellants. 8. In April 2009, Appellants were asked for a copy of the original consent form. They furnished it and also brought to the notice of the department that in their original consent letter the factories set up after March 2006 were not mentioned and it was also stated that ever since they came under LTU they were filing ER-1 returns for all units including the three which came up after March 2006. 9. Now the Revenue took a stand that their original consent form did not mention the three units that came up after March 2006 and hence all the transfers of Cenvat credit from the newly set up unit to older units are without au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er hand argues that the Appellants have not made the declaration required as per law and declarations are not empty formalities. Since the amount involved is huge the Appellants should be asked to make a deposit of reasonable amount for hearing the Appeal. 13. We have considered the arguments on both sides. We do not find any reason why the decision of the Bombay High Court in Appellant s own case on the same issue cannot be made applicable to this case also. So we grant waiver of the condition of pre-deposit of dues arising from the impugned order and there shall be stay on collection of such amounts during the pendency of the appeal. 14. Further since the matter is on short point already decided by Bombay High Court we direct that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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