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2011 (9) TMI 306 - AT - Central ExciseBenefit of Notification No.39/2001-CE, dt.31.7.2001 - waiver of pre-deposit of amounts - disposal of the appeal for non-compliance of provisions of Section 35F of Central Excise Act, 1944 - utilized the entire CENVAT Credit taken by them and pay balance amount through account current and such amount which have been paid through PLA are permitted to be re-credited - benefit of availment of CENVAT Credit under CENVAT Credit Rules, 2004 seems to be optional and not compulsory which was not considered by lower authorities in proper perspective - Hence,set aside the impugned order - remand the matter back to Commissioner (Appeals) to reconsider the issue afresh - appeals are allowed by way of remand
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