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TMI Blog2015 (9) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... hority and the Order-in-Original was modified by the Joint Secretary (Revisional Authority), what is the material to note is that relief has not been granted in its entirety to the first respondent. The first respondent may have come in the form of an applicant who has exported goods, either procured from other manufacturer or manufactured by it. Looked at from any angle, we do not find that any observation at all has made which can be construed as a positive direction or as a command as is now being understood. - on some apprehension and which does not have any basis in the present case, we cannot reverse the order or clarify anything in relation thereto particularly when that it is in favour of the authority - Petition disposed of. - Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on another order which is passed in identical circumstances by the Revisional authority whereunder it does not give any clarification. Rather it referred to Section 12B of the Central Excise Act, 1944. That enabled the Government or the Commissioner of Excise to take a stand that in the event, the re-credit in this Cenvat Credit account of the concerned manufacturer is provided, he will be obliged to satisfy the authority from whom any relief or benefit or refund is sought that he has not passed on the burden to the buyer in terms of Section 12B. Lest, in the submission of Mr. Jetly Section 12B would apply straightway and the presumption would enable the Government to deny the benefit or the relief. Our attention has been drawn to orders pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty. If it desires that it was entitled to such rebate, the Commissioner clarified that there was another option available. By such reasoning, the Appeal came to be disposed of. Meaning thereby, the Orders-in-Original were upheld. 7. The Revision Application was filed against these orders and in the said Revision Application, the ultimate direction has been given but prior thereto the finding in para 9 is that there is no merit in the contentions of the applicant Cipla Limited that they are eligible to claim rebate of duty at 10%. That is a General Tariff Rate of duty ignoring the effective rate of duty at 4 or 5% and in terms of the exemption Notification dated 1st March, 2006. Therefore, the rate of duty was taken as 4 or 5% and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retain the amount paid without any authority of law. The direction to allow the amount to be re-credited in the Cenvat credit account of the concerned manufacturer does not require any interference by us because even if the impugned order of the Appellate Authority and the Order-in-Original was modified by the Joint Secretary (Revisional Authority), what is the material to note is that relief has not been granted in its entirety to the first respondent. The first respondent may have come in the form of an applicant who has exported goods, either procured from other manufacturer or manufactured by it. Looked at from any angle, we do not find that any observation at all has made which can be construed as a positive direction or as a command ..... X X X X Extracts X X X X X X X X Extracts X X X X
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