9911796707
TMI Blog2018 (8) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... 52251, 52259, 52265, 70067, 52254, 52279 of 2015 in Excise Appeal Nos. 01703, 01706, 01957, 03437, 03440, 03444, 03447, 03450, 03467, 03470, 03473, 03952, 03953 of 2010, 00478, 00559, 00562, 00565, 00568, 00571, 00574, 00580, 00583, 00586, 00589, 00595, 00598, 00601, 00604, 00607, 00610, 00613, 00616, 00623, 00626, 00629, 00632, 01021, 01023, 01026, 01029, 02895 of 2011, 01611 of 2012, 56156 of 2013 & 54103 of 2014 ORDER Per: Ashok Jindal: The applicant have filed applications for rectification of mistake in the order passed by this Tribunal on 20.04.2015. 2. In the order passed on 20.04.2015 in para 16 it has been recorded that as in some cases, some amount has been paid by M/s AMCo & AMCorpn. During the course of investigation, that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refunded. 5. Heard the parties considered the submissions. 6. On going through the record, I find that in this case the Tribunal has passed the order on the premises that the said amount has been paid by the manufacturer -buyer. It is a fact on record that the applicant has paid the amount from their own account. Further, I find that the said amount has been paid by the appellant from their own account as per the direction of Hon'ble Additional Session Judge, New Delhi wherein he has directed as under: "In view of the undertaking, it is directed that the applicants shall deposit the above stated amount with the respondent department in two equal instalments within eight weeks of their release. This amount shall be deposited in the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eproduced below: "16. I am of the view that cenvat credit cannot be denied to manufacturer buyers. Further, in the case of Delhi Control Service this Tribunal (supra) has taken the same view. With these observations, the orders of denial of cenvat credit to manufacturer buyers and consequently demand of duty along with interest are not sustainable. Therefore, the penalties on manufacturer buyers are not imposable. As demand of duty against manufacturer buyers is not sustainable, consequently, penalties on manufacturer buyers cannot be imposed." Para 17(c) be read as under: "(c) Amount paid by M/s AMC's during the investigation can be refunded if asked for". 8. With these terms, the miscellaneous applications filed by the applicants ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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