2009 (6) TMI 241

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....P. Sheth and Ms. Aparna Hirandagi, Advocates, for the Appellant. S/Shri K. Lal and Manish Mohan SDR's, and S.M. Vaidya, JDR, for the Respondent. [Order]. - In Appeal Nos. E/1249/08 and E/325/09, the appellants have prayed for pre-deposit and stay of recovery in respect of the adjudged dues. One of these parties is the respondent in the department's appeal E/316/08 which arises for final hear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tribunal relied on Ambuja Cements Ltd. (supra) wherein CENVAT credit on outward transportation of final product from the assessee's factory to the buyer's premises was allowed to the assessee upon the finding that the requirements of the Board's Circular No. 97/8/2007-S.T., dated 23-8-07 had been fulfilled by the assessee. The Hon'ble High Court was giving effect to para 8.2 of the above circular,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. counsel for the respondent in this appeal, para 8.2 of the said circular was actually given retrospective effect by the High Court in Ambuja Cement Ltd. (supra). For this reason, the Revenue's appeal is dismissed. The respondent in that appeal has filed certain cross- objections wherein one of the grievances raised by the party is that the time-bar issue and the penalty-related issue were not e....