2006 (2) TMI 28

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..... in the impugned order. The appellants had prayed for remission of duty in respect of the goods "Table fans, Pedestal fans and accessories". The Commissioner in the impugned order has granted remission of duty, however he has directed to recover the CENVAT Credit availed by them on the inputs. The learned Counsel submits that the issue is covered in their favour in terms of the following rulings:- .....

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..... relied on subsequent Circular which does not deal with the relevant period. He submits that the Commissioner has wrongly followed the subsequent Circular and hence, the order is not legal and proper. 2. Heard the learned SDR in the matter. On a careful consideration of the Board's Circular noted in the case of EID Parry (I) Ltd. (supra), the learned SDR concedes that the Circular No. 650/41 /2002 .....

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..... in the light of the cited judgments and the Board's Circular, the same is set aside while allowing the appeal with consequential relief. E/St/682, E/1021/2005 The issue in this case is also common as stated above. In this case, remission of duty has been granted in respect of the goods destroyed by fire accident. However, the CENVAT Credit has not been granted on the same. In view of the citatio .....

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