2011 (6) TMI 542

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.... respondent Per: Ashok Jindal, Member (Judicial)     The appellants are in appeal along with stay application against the order of the Commissioner demanding them duty for non-reversal of credit taken on inputs used in manufacture of animal drawn tyres which are exempt from duty.   2. This is the second round of litigation. In earlier round of litigation vide order ....

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....all be payable by the appellants." With these directions, the matter was remanded to the Commissioner to examine as directed and pass an appropriate order.   3. In remand proceedings, the appellant produced the requirement record of reversal of their CENVAT credit i.e. total reversal and the credit reversed on inputs which has gone in manufacture of animal drawn vehicles tyres. &nbs....

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....lants had produced the details which are necessary to examine the fact of reversal of credit by them on inputs used in manufacture of animal drawn vehicle tyre as well as the total reversal of credit during the impugned period. But the Commissioner has rejected their claim only on the ground that these worksheets have not been signed and are not belonging to M/s. CEAT Ltd (appellant). Therefore ma....

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....n support of their claim and to cooperate the Commissioner in readjudication.    7. Heard and considered.   8. Considering the fact that the impugned order has been passed without considering the records produced by the appellant as directed by this Tribunal in the earlier proceedings. Therefore, we grant waiver of pre-deposit of duty demanded and consider that the appeal ca....