TMI Blog2019 (7) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... l of CENVAT Credit is not maintainable. The impugned order dated 31st January, 2018 of the Government of India in Revision, be set aside - Respondent-Revenue's Revision Application is restored to the Government of India in Revision, for fresh consideration, taking into account the subsequent developments. - WRIT PETITION No. 8617 OF 2018 - - - Dated:- 5-7-2019 - M.S. SANKLECHA, M.S.SONAK, JJ. Mr. Prakash Shah with Mr. Jas Sanghavi i/b. PDS Legal, for the Petitioner. Mr. Pradeep S. Jetly with Mr. J. B. Mishra for the Respondents. P.C: At the request of the parties, Petition is taken up for final disposal at the stage of admission. 2. This Petition under Article 226 of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise by an order dated 31st July, 2009. (iv) On the basis above order dated 31st July, 2009 of the Additional Commissioner in case of M/s. Rachana, a show cause notice dated 2nd February, 2010, was issued to the Petitioner, seeking to reject the Petitioner's 14 rebate claims. The above notice dated 2nd February, 2010 was confirmed by the Additional Commissioner of Central Excise by an order dated 21st October, 2010. Thus, Petitioner's 14 claims for rebate stood rejected. (v) Being aggrieved by the order dated 21st October, 2010 of the Additional Commissioner of Central Excise, the Petitioner filed an appeal to the Commissioner of Central Excise (Appeals). By an order dated 3rd May, 2011, the Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 issued to M/s. Rachana. This on the ground that, it was time barred. Thus, the CENVAT Credit taken by M/s. Rachana stood restored. It is on the basis of the order dated 31st May, 2019 that the Petitioner seeks the setting aside of the impugned order dated 31st January, 2018 and directing fresh consideration by the Government of India in Revision of the Revenue's appeal. 5. We note that, the entire basis/ foundation of the orders passed against Petitioner, denying the benefit of rebate under Rule 18 of the said Rules, was the order dated 31st July, 2009 passed by the Additional Commissioner of Central Excise in the case of M/s. Rachana. The aforesaid order dated 31st July, 2009 in the case of M/s. Rachana, has now been set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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