9911796707
TMI Blog2008 (3) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ate for the Respondent. [Order] - This appeal of the Revenue is against an order of the Commissioner (Appeals) allowing deemed credit to the respondents for the period April to August 2002 in respect of cotton yarn (Heading 52.07 of the CETA Schedule) used in the manufacture of fabrics called "Denim fabrics" removed to 100% EOU without payment of duty in terms of CT-3 certificates. Before the lower appellate authority, challenging the adverse order passed by the original authority, the assessee had claimed the benefit of Notification No.6/2002-CE (NT) dt. 1.3.2002 issued under Rule 11 of the CENVAT Credit Rules, 2002. This Notification (which superseded earlier Notification No.53/2001-CE (NT) issued under Rule 11 of the CENVAT Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of law raised by them out of Hunsur Plywood Works case (decided by the Larger Bench) is pending with the Hon'ble Karnataka High Court for decision. It is also submitted that the similar question of law framed in the earlier case of the respondents (out of Final Order No.115-116/02) is pending before the Hon'ble Madras High Court for decision. Ld. SDR submits that both the matters are still pending before the High Courts and that the present appeal can be kept in abeyance, awaiting the decision of the Hon'ble High Courts. In answer to a query from the Bench, ld. SDR submits that there is no stay of operation of the Tribunal's decision in either of the cases. 3. The reason stated in the present appeal as a ground against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of law referred to it by this Tribunal under the Central Excise Act or the Customs Act cannot stay the operation of the Tribunal's order out of which the question was referred. In the circumstances, in appropriate cases it is upto the reference-applicant to move the Tribunal itself for such stay if so advised. The department, having not chosen to do this in the present case, cannot make a plea for keeping the present appeal pending on the ground of pendency of referred issue before the High Courts. After overruling the plea made by ld. SDR, I proceed to deal with the appeal. 6. The issue arising in this case is whether, in terms of the first proviso to para-3 of Notification No.6/2002-CE (NT), the respondents are entitled to avai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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