TMI Blog2018 (11) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... decided in favor of appellant. - E/25124/2013-SM - Final Order No. 21689/2018 - Dated:- 31-10-2018 - SHRI S.S GARG, JUDICIAL MEMBER For the Appellant : Ms. Parvathi, Advocate For the Respondent : Mr. P.Rajan, AR ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 05.10.2012 passed by the Commissioner of Central Excise as per the direction of the Hon ble High Court of Karnataka vide their Order dated 25.08.2011. 2. Briefly the facts of the present care are that the appellant is a manufacturer of Zinc, Sulphuric Acid and Cadmium from Zinc concentrate. The appellant availed MODVAT credit of duty paid on inputs and capital goods used in the manufacturing process. Sulphur dioxide, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble High Court. The Hon ble High Court of Kerala disposed of all the appeals together granting an opportunity to the appellant to avail the benefit of Finance Act, 2010 by approaching the Commissioner through an application, without going into the merits of the case. Thereafter, the matter was heard by the Commissioner and the Commissioner accepted the reversal of duty for the period August 1999 to June 2002 and insisted payment of amount as per Rule 57CCC for the period November 1997 to July 1998. 3. Heard both sides and perused the records of the case. 4. Learned counsel for the appellants submitted that the impugned order is not sustainable in law and is liable to be set aside as the same has been passed without properly appre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal which has not been interfered by the High Court in any manner. 5. After considering the submissions of both the parties and perusal of the material on record, I find that after the decision of the Tribunal directing the appellant to reverse the entire credit in respect of Vanadium Pentaoxide, the appellant reversed the entire credit on Vanadium Pentaoxide amounting to ₹ 54,533/-. Further, I find that the High Court has also not disturbed the said order of the Tribunal. Once the appellant has reversed the entire credit as per the direction of the Tribunal then there remains no demand against the appellant. In view of this, I find that the impugned order is not sustainable in law therefore I set aside the same by allowing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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