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TMI Blog2014 (2) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... Chandrasekharan The appeal and stay application are directed against the Order-in-Appeal No. BR/61/M-I/2013 dated 29.3.2013 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. The appellant, M/s Glass and Ceramic Decorators, Andheri (E), Mumbai, imported Glass Printing Machine during the year 2003-04 and availed CENVAT Credit of Rs. 23,33,282/- in two installments i.e. 2003-04 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t taken along with interest and penalties and the lower appellate authority has also upheld the said decision of the adjudicating authority. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that the CBE&C vide Circular dated 31.12.1996 had clarified that the manufacturer, who has taken CENVAT Credit, can export the goods under bond without paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Board F.No.345/2/2000 TRU dt.29.08.2000, which has been cited by the Commissioner (Appeals). The Commissioner (Appeals) has not followed the letter on the ground that under Rule 19, only excisable goods can be exported under bond. Now the law is well settled that if there is a circular beneficial to the party, that has to be given effect to in view of the judgment of the Hon'ble Supreme Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and export clearance and in both the situation, if the goods are removed as such, the appellant has to reverse the credit and, therefore, in the case also, the appellant should reverse the credit. Therefore, the findings of the lower authorities are sustainable in law. He further pleads that since only stay is listed today, only stay petition can be considered. 5. We have carefully considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e out a strong case in their favour for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal. 5.2 Since the matter is already covered by the decision of this Tribunal in the case of Videocon International Ltd.(supra) we direct the Registry to list the appeal for final heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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