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TMI Blog2015 (2) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate ORDER Per: Rakesh Kumar The facts leading to this appeal are as under:- 1.1 The respondents are manufacturers of spun yarn. They availed cenvat credit on excise duty paid on the inputs used in or in relation to manufacture of their final products. They exported yarn under bond without payment of duty in terms of Rule 19 of the Central Excise Rules, 2002 and by virtue of Rule 6 (6) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of the cenvat credit would result in double benefit. On appeal being filed to Commissioner (Appeals) against this order of the Asstt. Commissioner, the Commissioner (Appeals) vide order in appeal dated 21.03.2006, set aside the Asstt. Commissioner s order and allowed the appeal. Against this order of the Commissioner (Appeals) the Revenue is in appeal and in respect of Revenue s appeal the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has observed that while it is true that tax planning may be legitimate provided it is within the frame-work of the law, colourable devices cannot be part of tax planning and it is wrong to encourage avoidance of tax by dubious methods. 4. Shri Jitin Singhal, Advocate, ld. Counsel for the respondent, pleaded that while during the period of dispute, in terms of provisions of section 35 B (2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the respondent by this Tribunal s judgment in the respondent s own case for the previous period reported in 2011 (269) ELT 384 TRI (Del.), that same view has been taken by the Tribunal in the appellant s own case for the previous period decided by the Tribunal vide judgment reported in 2008 (226) ELT 222 (Tri.Del.), that the only prohibition in Rule 5 of the Cenvat Credit Rules 2004 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the authorisation by the Committee of Commissioners is not in terms of provisions of rule 35 B (2), as the same person holding the charge of Commissioner, Central Excise, Jaipur-I as well as Commissioner Central Excise, Jaipur-II has signed the authorization. The committee of Commissioners mentioned in Section 35 B (2) must necessarily consist of two Commissioners. Even on merits also, the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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