9911796707
TMI Blog2017 (8) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... er: V. Padmanabhan The appeal is against the order in appeal No.5/2017 dated 13.2.2017. The appellant is engaged in manufacture of electric wire and cables. They procured certain quantity of raw material at concessional rate of duty under notification No.43/2012-CE(NT) dated 26.1.2001. Such procurement was undertaken for manufacture of goods for export. Since the export order got cancelled, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing their appeal for noncompliance of pre-deposit in terms of section 35F inspite of the fact that the entire duty demanded by the original authority stand paid by way of appropriation of the amount from refund payable to them. The said fact was duly intimated to the Commissioner (Appeals) vide their letter dated 05.06.2013. However, the same has not been taken note of in the impugned order and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit of an amount of Rs. 10 lakh. From the intimation dated 5.6.2013 submitted by the appellant to the Commissioner (Appeals), it is seen that entire duty demand of Rs. 11,05,939/- stand appropriated out of amounts payable to the appellant by way of refund. Such intimation does not appear to have been taken note of by the Commissioner (Appeals) while passing the impugned order. In view of this, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly taken the Cenvat credit of inputs attributed to export goods cleared in domestic market by way of debit entry in RG 23A Part II register. In these circumstances, I set aside the impugned order and allow the appeal with consequential relief, if any." 6. By following the earlier decision of the Tribunal, the impugned order is set aside and appeal is allowed with consequential relief to the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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