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TMI Blog2019 (10) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... llant to adduce further evidence by way of an affidavit before the revisional authority to be filed within four weeks from date. We also grant a similar opportunity to the respondents. Their affidavit is to be filed within four weeks thereafter. The revisional authority will examine the matter thoroughly upon notice to and upon hearing to the parties by a reasoned order within six months from d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition 2. Mr. Bajoria, learned senior counsel for the appellant submits that the said condition 2 was not fulfilled by his client and hence, they had to pay central excise duty on the subject goods. This central excise duty was paid out of Cenvat input credit enjoyed by them. Now, the manufactured goods were exported by the appellant. Since the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been utilised for this purpose. The above duty is normally adjustable only against finally manufactured excisable goods. Mr. Bajoria also contends that since the goods were not executed by virtue of non-fulfilment of condition 2 the availment of Cenvat input credit by his client was not erroneous. They were entitled to claim refund of the amount paid when upon export of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant to adduce further evidence by way of an affidavit before the revisional authority to be filed within four weeks from date. We also grant a similar opportunity to the respondents. Their affidavit is to be filed within four weeks thereafter. The revisional authority will examine the matter thoroughly upon notice to and upon hearing to the parties by a reasoned order with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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