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TMI Blog2017 (7) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 3 Lakhs, within two weeks from the date of receipt of a copy of the order - appeal allowed - decided partly in favor of appellant. - C.M.A.No.2525 of 2015, M.P.No.1 of 2015 - - - Dated:- 12-4-2017 - Rajiv Shakdher And R. Suresh Kumar, JJ. For Appellant : Ms.Naveena For Respondent : Mr.A.P.Srinivas ORDER ( Judgment of the Court was delivered by Rajiv Shakdher, J. ) 1.This appeal has been filed under 35 G of the Central Excise Act, 1944, whereby, challenge is laid to the final order dated 13.08.2015, passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai (in short, the Tribunal). 2.By virtue of the impugned judgment and order, appellant's/ Assessee's miscellaneous application, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. 5.To be noted, the captioned appeal was admitted by this Court on 19.11.2015, when, the following questions of law, were framed for consideration: 1)Can the right to claim cenvat credit be postponed or rejected, when the settled law is that credit cannot be denied, once it is proved by way of evidences that duty is paid on the inputs/raw materials that are used in the manufacture of final products on which duty is demanded? 2)Can the benefit of the circular 996/3/2015-CX dted 28.2.2015 for payment of arrears in instalments be denied, especially, when the balance amount is ₹ 10,72,802/- after adjusting the cenvat credit of ₹ 38,27,198/- and case payment of ₹ 36,00,000/- has been made? 3)Can the dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2.The main appellant along with the other appellants, on the other hand had not only questioned the quantification of the demand, which according to them, should not have exceeded a sum of ₹ 83,64,207/-, but also claimed that they were eligible for being accorded benefit of cenvat credit amounting of ₹ 26,86,563/-. Their case, thus, appears to be that even in so far as the balance demand in the sum of ₹ 56,79,644/- (Rs.83,64,207/- minus Rs.26,86,563/-) is concerned, since it related to clearance by job workers, they were entitled to benefit of another Notification i.e., Notification No.83/94-CE dated 11.04.1994. 12.It is, in these circumstances, that the main appellant along with other appellants pleaded for waiver of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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