9911796707
TMI Blog2017 (6) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... - decided in favor of appellant. - E/50599/2017-EX [SM], E/50600/2017EX [SM] - A/53680/2017-SM[BR] - Dated:- 2-6-2017 - Mr. Ashok K. Arya, (Technical Member) Shri Saurabh Dixit, Advocate for the appellant Shri G.R. Singh, AR for the respondent ORDER Per: Ashok K. Arya 1. M/s Panasonic Energy India Company Ltd is in appeal against Order in Appeal No. 517 and 518/16-17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der in Original No. 06 dated 27.05.2016 and Order in Original No. 122/ADC/CEX/IND/2015-16 dated 24.2.2016 confirming the respective demands of Cenvat credits. vi. The appellant went in appeal before the Commissioner (Appeals) who sustained both Orders in Original vide the impugned order in appeal. vii. The appellant is now in appeal before the Tribunal. 3. After having considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here may be a situation where the input or capital goods are exported. Doubt has been expressed whether such export clearances have to be made only on payment of duty. In this context it is clarifies that under the excise procedures, a manufacturer can export the goods under bond without payment of duty. This is a facility that is available to the manufacturer under the excise procedure. In such c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 in Collector v. Dhiren Chemical Inds. Ltd. reported in 20002 (139) E.L.T. 3 (S.C.) . We also find that in the Central Excise Manual published by the CBEC also it has been specifically stated that there is no bar for a manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
