9911796707
TMI Blog2012 (7) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Whether Hon'ble Tribunal has committed an error in ignoring Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 stipulating that refund of Cenvat credit is allowed only in respect of input service used in the manufacture of final product, which is cleared for export?" 2. We heard Mr. R.J. Oza, learned Senior Counsel assisted by learned Advocate Ms. Rujuta Oza, for the appellant-Department. Rule is served on the respondent, however, none appeared. 3. Facts involved in this appeal briefly stated are that M/s. Pharmanza Herbal Pvt. Ltd., the respondent herein, engaged in manufacture of Herbal Extract and Ayurvedic formulation and holding Central Excise Registration No. AADC3692HXM001 filed a refund claim under Section 11B of the Central Excise Act, 1944 for ₹ 7,392/- stating inter alia that it had availed Cenvat facility and taken Cenvat credit in respect of tax paid on input services as defined under Rule 2(l) of the Cenvat Credit Rules, 2004 and used by the assessee. The respondent applied for refund of ₹ 7,392/- under Rule 5 of the Cenvat Credit Rules, 2004 in cash. The refund claim of the assessee was scrutinized and the adjudicating Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (Bombay)] had desired that C.B.E. & C. consider issuing circular, on the lines of circulars issued by the CBDT, so as to reduce litigations arising out of indirect tax litigations. 4. In respect of appeals filed in the Supreme Court, the proposals are examined by the Board before filing. The Civil Appeals on matters relating to valuation and classification are filed under Section 35L(b) of the Central Excise Act, 1944 and Section 130E(b) of the Customs Act, 1962. Such appeals are being filed after careful scrutiny by the Board and while examining, the amount involved is kept in mind. On all issues other than those relating to valuation and classification, SLPs are filed by the Board after obtaining the opinion of the ld. Law officer from the Ministry of Law. However, it may be mentioned that Board has issued instruction vide DO F. No. 390/170/92-JC, dated 13-1-1993 as modified by D.O. of even number dated 27-10-1993 advising the field formations that appeals should not be filed in the Supreme Court in cases where the duty involved is ₹ 5 lakhs or less. The said instruction was issued in the light of observation of the Supreme Court as conveyed by the then ld. Attorney Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limit before following them in the name of judicial discipline. 8. In respect of an order where it is decided not to file appeal in pursuance of these instructions, a data base needs to be created so that all the Commissionerates are made aware of the orders that are accepted solely on the ground that the revenue involved is below the threshold prescribed herein and which should not be taken as having precedent value. The details of such orders in respect of CESTAT and the High Courts is required to be furnished by the Zonal Chief Commissioners in Proforma enclosed (Annexure IIIE & Annexure IIIF) which should form part of the Monthly Technical Report being sent to the Directorate of Legal Affairs for posting on the departmental website. These Annexures IIIE [email protected]. 9. The above instructions of the Board must be adhered to strictly for all appeals filed on or after 1-11-2010. 10. Instruction issued vide F. No. 275/55/CX 8A, dated 10-11-2008 is hereby rescinded. 11. Hindi version follows." 4.2 Similarly it is useful to extract fully also the subsequent Circular No. 390/Misc./163/2010-JC, dated 17-8-2011 as below : "Department of Revenue Central Board of Excise & C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as below :- Issues Clarifications (a) Whether duty involved mentioned in the instruction dated 20-10-2010 refers to duty outstanding to be collected or the total duty demanded for deciding the threshold limit prescribed therein. In a case where a part of the duty demanded is not disputed and is paid and the outstanding duty under dispute is less than the monetary limit prescribed by the Board, no appeal shall be filed. In other words, monetary limit shall apply on the disputed duty and not on the total duty demanded in a case. (b) Whether monetary limits would apply to cases of refund. It is clarified that the monetary limits being prescribed by the Board would apply to cases of refund as well. (c) Whether applications being filed by the Department before office of Joint Secretary (Revision Application) would also be covered under the stipulation of monetary limits. The limit specified herein will not be applicable to application filed before the Joint Secretary (Revision Application). (d) Whether exclusion of audit objections mentioned in para 6(c) of instruction dated 20-10-2010 would cover internal audit objection cases also or whether they would be limited to cases of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
