2013 (10) TMI 498

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..... EX., NASIK Versus JAIN VANGUARD POLYBUTLENE LTD. [2010 (6) TMI 171 - BOMBAY HIGH COURT] - the CESTAT should have allowed the early hearing application and heard the petitioner on merits, in view of the fact that during the hearing of the application for early hearing of appeal before the CESTAT - the issue in appeal before CESTAT prima facie appears to be covered and should be decided by the CESTA .....

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..... er the appellant was entitled to refund of unutilized Cenvat Credit amount of Rs.35,49,815/- in terms of Rule 5 of the Cenvat Credit Rules, 2004. This amount of Rs.35,49,815/- is the unutilized Cenvat Credit available in the petitioner's Cenvat Account as on 3 November 2011 when it stopped its manufacturing activities and surrendered its excise licence to the respondents. It is the case of the pet .....

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..... he CESTAT should have allowed the early hearing application and heard the petitioner on merits, particularly, in view of the fact that during the hearing of the application for early hearing of appeal before the CESTAT the respondents did not dispute the fact that the issue arising in appeal is covered by the decision of this Court M/s.Jain Vanguard Polybutlene Ltd. (supra). Even before us, the re .....

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