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TMI Blog2023 (3) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Saurabh Goel, Advocate, For the respondent-Company : Mr. Ajay Aggarwal, Advocate and Mr. Naveen Bindal, Advocate. Ritu Bahri, J. CM-2744-CII-2020 For the reasons mentioned in the application, delay of 52 days in re-filing of the appeal is condoned. The application stands disposed of. C.E.A No. 5-2020 The present appeal has been filed under Section 35 G of the Central Excise Act, 1944 (for short 'Act 1961') seeking setting aside of order dated 20.02.2019 (A-3) passed by Customs, Excise and Services Tax Appellate Tribunal, Chandigarh Bench in E/2456/2009 filed by the appellant. The case in brief is that the respondent-Company is a manufacturer of tyres under Chapter 40 of CETA, 1985. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under the first schedule or the second schedule of the Central Excise Tariff Act, 1985. The aforesaid provisions being prospective in effect, utilization of the credit of AED(GSI) accrued prior to 01.04.2000 towards payment of BED and SED appears to be incorrect. Therefore, utilization of cenvat credit amounting to Rs. 4,84,12,584/- towards payment of BED and SED on their final products appeared to be irregular in terms of Rule 3 (7)(b) of the Cenvat Credit Rules, 2004. Therefore, a show cause notice was issued to the respondent for recovery of the cenvat credit availed by the respondent alongwith interest and to impose penalty. Vide order dated 24.03.2009 (A-2), Adjudicating Officer dropped the proceedings against the respondent. Agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequent to the deletion of Article 272 of the Constitution of India, vide Constitution (8th Amendment) Act, 2000 (sic) and the issuance of Constitution (Distribution of Revenue) No. 5 Order, 2000 dated 10.10.2000 by the President. As per this order, 1.5% of the total sharable taxes and duties are to be distributed to the states in lieu of AED (GSI) instead of the earlier system of AED (GSI) being distributed amongst the states as per the pattern recommended by the Second Finance Commission. Under the new dispension the requirement of separate accounting of the AED (GSI) no longer exists since 10.10.2000. As the reasons for the amendment to Cenvat Credit Rules exists even prior to 1st March, 2003, it was considered appropriate not to put any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuant to the above mentioned show cause notice was dropped by the Adjudicating Officer, vide order dated 20.03.2009 (A-2). The department filed an appeal against the above said order before the Tribunal and the same was also dismissed, vide order dated 20.02.2019.The operative part of the order reads as under:- 7. Moreover, as per the explanation to Rule 3(7)(b) of Cenvat Credit Rules, 2004 which is expected herein below for ready reference:- Explanation - For the removal of doubts, it is hereby declared that the credit of the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special importance) Act, 1957 (58 of 1957) paid on or after the 1st day of April, 2000, may be utilised t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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