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TMI Blog2011 (4) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... ri W.L. Hangshing, Jt. CDR, for the Respondent. ORDER Cenvat credit availed by the appellants of Rs. 74,35,682/- has been demanded with interest and penalty equivalent to the same has been imposed. Further rebate of Rs. 1,24,81,552/- sanctioned to the appellant has also been demanded with interest and equivalent amount of penalty has been imposed. Further penalties have been imposed on the two p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The learned Advocate on behalf of the appellants submitted that there are several decisions of the Tribunal and the Hon'ble Supreme Court which have taken a view that once duty has been paid, the rebate would be admissible and cannot be denied on the ground that the duty was not payable; once rebate was admissible to the manufacturer the same cannot be denied on the ground that the concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of rebate of duty paid on the exporter. Finally he submitted that in respect of their unit this Tribunal had given unconditional stay in similar set of facts. In fact, he submits that in this case the unit's stand is on better footing-line, stay was granted where the unit had not even obtained registration whereas in this case the appellant is a registered Central Excise assessee. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilarly in case of rebate also there are several decisions which have taken a view that even if the duty is not payable, and the same has been paid, rebate would be admissible. In view of the above, we find that the appellants have made out a very strong case in their favour for waiver of pre-deposit. Accordingly, we waive pre-deposit of dues from all the appellants and grant stay against recover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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