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TMI Blog2012 (12) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... an be made to make law unworkable - when the bona fide of the appellant is not doubted and law was under confusion stage authority cannot proceed against the appellant to disallow Cenvat credit - appellant was also in dark to ascertain the proper position of law, in view of travel of the litigations from 2002 to 2010 from Tribunal to High Court. Therefore, noticing no mala fide, the appellant also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt, that cannot be forced to be discharged by cash. The DEPB account was debited on 4-1-2003 and 6-2-2003 for aggregate amount of Rs. 1,30,024/-. Appellant s stand was supported by decisions of the Tribunal made on 25-11-2002 and 5-12-2002. But such favourable decision could not sustain by a Larger Bench decision made against assessee on 16-8-2004. Audit was done to the appellant s factory on 20t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EXIM Policy did not permit availing Cenvat credit or draw back in respect of additional customs duty paid from DEPB account. 3. Heard both sides and perused the record. 4. When the appellant does not disagree to discharge the rest of the interest demand of Rs. 40,461/- there is nothing more to dialate that issue except confirming interest demand of Rs. 70,461/- and subject to verification of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all payments through DEPB account is permissible. There is no dispute about the bona fide of the DEPB credit available in the present case. The express intention through the notification is certainly at a later date that is from 17-9-2004. But when the bona fide of the appellant is not doubted and law was under confusion stage as aforesaid, following decision of Hon ble High Court of Punjab Hary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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