9911796707
TMI Blog2013 (10) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant : Shri Sudhir Malhotra, Advocate For the Respondent : Shri Sanjay Jain, DR ORDER Per Archana Wadhwa (for the Bench): All the six stay petitions are being decided by a common order as the issue involved in all of them is identical though they arise out of different orders. 2. It is seen that M/s. Hero Exports imported e-bikes in CKD condition as also parts of e-bike. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hero Exports. Further ground taken by the adjudicating authority is that duty stand paid in various schemes by debiting the scrips and as such, in terms of notification 53/03 and /90/06, the credit can be availed by the importer and not by job worker. Further, the Commissioner has observed that name of M/s. Hero Ecotech Ltd was not shown as supporting manufacturer in the license issued by DGFT. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue's case. We have seen such endorsements made by M/s. Hero Exports on the reverse of bill of entry which clearly give all the particulars as also the specifications etc. which are necessary for the purpose of availment of credit. Similarly, even if the Revenues stand as regards the violation of notification No. 53/03 and 90/06 are accepted at this prima facie stage, we are of the view that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from 29.4.08. At that point of time, appellant as having credit in their credit account, for which the Revenue raised the show cause notice dated 8.5.09, seeking reversal of such credit. As such, it becomes clear that Revenue was aware of the availment of credit in respect of parts of the e-bikes as early as 08.05.09 when it issued the show cause notice for reversal of credit on the final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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