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2024 (3) TMI 637 - MADRAS HIGH COURTRecovery of Arrears of tax dues / duties - Denial of Exemption in terms of notification No.8/2003-CE dated 01.03.2003 - eligibility for CENVAT Credit - HELD THAT:- The appellate authority modified the impugned order to the extent of affirming the tax demand subject to verification of the petitioner's eligibility for cenvat credit and the extension of benefit of such credit, if applicable. The said order has attained finality in view of the rejection of the petitioner's appeal before the CESTAT. In those circumstances, it was necessary for the original authority to give effect to the order of the appellate authority. A remand is necessary for such purpose. Meanwhile, the recovery notice was issued by treating the petitioner under the category of 'arrears'. On examining circular No.1081, such circular specifies that if there is a remand for de novo adjudication, the case will not fall within the category of 'arrears'. As indicated earlier, the appellate authority did not set aside the order of the original authority and remand the matter for de novo adjudication. Hence, the conclusion that the petitioner's case falls within the category of 'arrears' does not contain any infirmity. Nevertheless, since the direction issued by the appellate authority was not given effect to, W.P.No.2222 of 2024 is disposed of by directing the first respondent to examine the petitioner's claim for cenvat credit - petition disposed off.
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