TMI Blog2015 (10) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... Matter remanded back - Decided in favour of assessee. - Stay Petition No.SP-207/10 & Appeal No.EA-180/10 - Order No.FO/A/75514/2015 - Dated:- 21-9-2015 - Dr. D.M. Misra, Member(Judicial) and Shri H.K.Thakur, Member(Technical) For the Petitioner : Shri Shri Arijit Chakraborty, Advocate For the Respondent : Shri S.K.Naskar, AC(AR) ORDER Per Shri H.K.Thakur. This stay application and appeal have been filed by the appellant against Order-in-Appeal No.50/Kol-I/09 dated 18.12.2009 passed by the Commissioner (Appeals-I) of Central Excise, Kolkata as first appellate authority. 2. Shri Arijit Chakraborty (Advocate) appearing on behalf of the appellant argued that Commissioner(Appeals) vide Stay Order No.284/KOL-I/08 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 19,51,315/- has been confirmed against the appellant under Rule 6(3)(b) of the Cenvat Credit Rules, 2004 @ 10% for using the inputs in dutiable and excisable finished goods. That appellant has correctly classified the goods under 73063090 which are dutiable and provision of Rule 6(3) of the Cenvat Credit Rules, 2004 are not applicable. 3. Shri S.K. Naskar, AC(AR) appearing on behalf of the Revenue argued that correct classification of the Screens manufactured by the appellant is under Tariff Heading 84369900 chargeable to Nil rate of duty and strongly argued that duty and penalties have been correctly imposed and first appellate authority correctly asked for a deposit. 4. Heard both sides and perused the case records. Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal to pass any order or to give any direction to secure the ends of justice enables the learned Tribunal to modify or even recall its interim orders for the ends of justice. 7. The learned Tribunal has apparently not considered the application for recalling of the order dated 10th July, 2012 on merits but has dismissed the application on the misconceived view that the order could not be recalled and/or modified. 8. The impugned order dated 5th November, 2011 is not sustainable in law and the same is liable to be set aside and quashed. 9. The learned Tribunal shall decide the application afresh in the light of the observations made above. 5. It is observed that from the case records that first appellate authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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