2005 (11) TMI 415

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....der]. - The respondents in these appeals had filed a claim for refund of duty of Rs. 2,32,292/-with the department on 30-4-2003. The claim was of the duty paid on wires drawn from wire rods and was based on a judgment of the Apex Court that drawing of wire from wire rod would not amount to manufacture. The original authority by Order-in-Original No. 120/2003, dated 31-12-2003 sanctioned cash ref....

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....the amount paid by way of debit in Modvat account. Ld. SDR has reiterated this contention. No representation for the respondents despite notice, nor any request of their's for adjournment. 2. After examining the records and considering the submissions of ld. SDR, I am inclined to accept the above contention of the appellant. It is not in dispute that the respondents had manufactured and clea....

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....msp;Against Order-in-Original No. 120/2003 ibid, the department had also filed an appeal with the Commissioner (Appeals) challenging the order of the original authority allowing Cenvat credit of Rs. 1,52,989/- to the assessee. This appeal was dismissed by the Commissioner (Appeals) as per Order-in-Appeal No. 52/2004, dated 30-8-2004 in view of the earlier OIA No. 23/2004, dated 26-3-2004. Now that....