2010 (1) TMI 530

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.... where the exemption under Notification No. 50/2003-C.E., dated 10-6-03 is applicable. There was a dispute and the matter came before the Tribunal and the Tribunal vide stay order dated 27-12-04 granted partial waiver of the dues, in pursuance of the order which was appealed against, subject to deposit of a sum of Rs. 10 lakh. The appellant complied with the said order by debiting Rs. 10 lakhs from their Cenvat account. The appeal was finally allowed in favour of the assessee by the Tribunal vide order dated 19-3-07. 3.2 Meanwhile, the appellant having expanded their capacity substantially started availing the benefit of exemption No. 50/2003 with effect from February, 2007. 3.3 Consequent to favourable order dated 19-3-07 of the Trib....

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.... as refund in cash. 4.2 In support of his above submissions, he relies on the decision of the Tribunal in the case of National Organic Chemicals Inds. Ltd. v. CCE, Bombay-III [1994 (70) E.L.T. 722 (Tri.)] (against which the appeal by the Department was dismissed by Hon’ble Supreme Court) and the decision of the Larger Bench of the Tribunal in the case of Gauri Plasticulture (P) Ltd. v. CCE, Indore [2006 (202) E.L.T. 199 (Tri.-LB)] and the decision of the Tribunal in the case of Microstar Computers v. CCE, Vapi [2008 (223) E.L.T. 79 (Tri.-Ahmd.) = 2008 (9) S.T.R. 22 (Tri.-Ahmd.)]. 5. Learned SDR reiterates the finding of the Commissioner (Appeals). He particularly draws my attention to the fact that refund has not been denied to the ....