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TMI Blog2015 (11) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Chartered Accountant. Per: P.K. Das 1. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals), where the Adjudication order was set aside. 2. The learned Counsel on behalf of the Respondent raised a preliminary objection in so far as that the Revenue wrongly mentioned the Respondent's name as "Shankar Processors Private Limited" instead of "Sanskar Proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005. It has been alleged that CENVAT Credit used in the capital goods of the balance 50% in April-May 2005 would be denied on the ground that the Respondent opted for exemption during 09.07.2004 to 31.05.2005. They opted to avail exemption on clearance of the goods without payment of duty. The Adjudicating authority denied the CENVAT Credit of the balance 50% of credit alongwith interest and impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise duty paid on capital goods in 2004-05 upto 50% of the duty paid on capital goods (1st part) received in 2004-05. Balance 50% of the duty paid amounting to Rs. 16,40,952/- was taken as Credit in April-May 2005 (2nd part). The Central Excise duty on textile was changed w.e.f. 09.07.2004 wherein option was given to pay duty and avail CENVAT on inputs or clear goods without payment of duty foreg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their favour. 5. The CESTAT Order dt.30.11.2007 is directly applicable to the case before me. Following the principle of judicial discipline, I have no choice but to allow the appeal. The Order-in-Original is set aside in accordance with the ratio of the CESTAT order referred above." 6. I find that the Commissioner (Appeals) passed the order following the decision of the Tribunal in the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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