Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 651 - AT - Central ExciseCenvat credit - wrong availment of Cenvat credit - appellants submitted that the appellant was operating under the provisions of Rule 12B of Central Excise Rules, 2002, which was admittedly omitted by Notification No.11/04-CE (NT) dated 09/07/2004 and the appellants are filing their returns regularly by availing the Cenvat credit and clearing their goods on payment of duty or under bond thereafter they have filed rebate claims, which have been sanctioned by the department – Held that:- appellate authority have not considered their submissions while passing the stay order, the same is not a speaking order, lower appellate authority have not considered the merits of the case, order is not passed on merits, pre-deposit waived, stay applications as well as the appeals are disposed of by way of remand
|