2013 (12) TMI 1378

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se, Bangalore [2009 (10) TMI 171 - CESTAT, BANGALORE] - the appellants are eligible for relief – Order set aside and the matter remanded back to the adjudicating Commissioner for the limited purpose of re-quantification by demand – Decided in favour of assessee. - E/317 and 318/2010 - Final Order No. 691, 692/12 - Dated:- 15-6-2012 - Chittaranjan Satapathy And D.N. Panda, JJ. For the Appel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hem in 2006 - 07 as well as 2007 - 08 attributing which is to the units manufacturing exempted goods. Accordingly the conditions of Rule 7 of CCR, 2004 have been met with while distributing the credit." The ld. Consultant states that appellants are seeking relief in terms of the Hon'ble High Court of Karnataka's judgment in CCE, Bangalore vs. ECOF Industries Pvt Ltd [2011 (23) STR 337 (Kar)] whi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ). Accordingly, we set aside the impugned orders, allow both the appeals by way of remand to the adjudicating Commissioner for the limited purpose of re-quantification by demand, if any, after allowing the relief as per the decision of Bangalore Bench in ECOF industries P. Ltd (supra). Both the stay petitions also stand disposed of. Dictated and pronounced in open court. - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X