2014 (5) TMI 1117

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... credit. As such, the entire credit availed by the appellant stand reversed by them. The entire situation is revenue neutral and consequent confirmation of duty in respect of the credit so availed is not justified. - Decided in favour of appellant - Excise Appeal No. 2934/2011-Ex[SM] - Final Order No. 52097/2014- SM(BR) - Dated:- 6-5-2014 - Ms. Archana Wadhwa, Judicial Member Shri J.P.Kosh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lass was cleared on payment of excess duty by reversing more credit. As such, the entire credit availed by the appellant stand reversed by them. The entire situation is revenue neutral and consequent confirmation of duty in respect of the credit so availed is not justified. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (Pronounc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X