2014 (1) TMI 111

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng been dropped at the end of M/s. Neel Metal P. Ltd. which was the entire basis of the Revenue’s case which no longer survives - Prima facie case is in favour of the assessee so as to allow the stay petition unconditionally – Stay granted. - Appeal No. 55518 of 2013 - STAY ORDER NO . 57534/2013 - Dated:- 22-4-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant: Mr. B.L. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uch proceedings stand dropped by Commissioner of Central Excise Delhi, III vide his order dated 31.5.12. 3. However, the demand against the appellant stand confirmed on the sole ground that M/s. Neel Metal P.Ltd. could not have paid the duty in which case the appellant was not entitled to take the credit. The fact remains that duty has been paid by M/s. Neel Metal P. Ltd. and goods have been rec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X