2023 (12) TMI 370

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..... for the Respondent ORDER PER : ANIL G. SHAKKARWAR Brief facts of the case are that the appellant was availing the benefit of cenvat credit and was paying central excise duty during the financial year 2007-08. With effect from 01.04.2008, the appellant decided to avail full exemption available from payment of central excise duty provided by Notification No. 08/2003-CE dated 01.03.2003 which r .....

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..... d that additional payment was not allowed to be demanded by invoking the said rule. Original authority further recorded that the said final order of this Tribunal was affirmed by Hon'ble High Court of Punjab & Haryana as reported at 2008 (224) ELT 239 (P&H) and, therefore, held that there was no provision in the rules than to reverse balance of cenvat credit and also held that there was no provisi .....

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..... of the cenvat credit and if anything is left, then that credit lapses. He has submitted that it was held in the case of CCE, Chandigarh vs. CNC Commercial Ltd. (supra) that there was no provision to recall the credit already utilized correctly. He has submitted that this Tribunal in the said case has also held that the said rule contemplated that no cash payment is required to be made when the ba .....

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..... lt with in Civil Appeal No. 472-473/2011 and was decided along with the appeal in the case of Commissioner vs. Gokaldas Intimate Wear. He has submitted that, as reported at 2020 (374) ELT A41 (SC), the said civil appeals filed by Revenue were dismissed and as a result, the Tribunal's final order in the case of CNC Commercial Ltd. merged with the order of Hon'ble Supreme Court. He has further submi .....

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..... CNC Commercial Ltd. (supra). The said final order was ultimately affirmed by Hon'ble Supreme Court. I, therefore, uphold the order passed by the original authority through which proceedings initiated through show cause notice dated 09.06.2009 were withdrawn and I set aside the impugned order. 5. In above terms, the appeal is allowed. ( Order pronounced in the open court on 07.12.2023 )
Case .....

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