2013 (2) TMI 617

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....Mr Belapur Mr V.R. Kulkarni, Deputy Commissioner (AR) Per: S.S. Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.38,47,529/-, interest and penalty. The brief facts of the case are that the applicants are engaged in the manufacture of textiles and textile articles. The applicants are paying basic excise duty as well as additional excis....

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....credit of additional excise duty towards payment of basic excise duty and the Assistant Commissioner vide letter dated 5.5.2010 allowed the same. In pursuance to that permission, the applicants utilized the credit of additional excise duty towards payment of basic excise duty. Subsequently, the permission granted by the Assistant Commissioner was set aside by the Commissioner (Appeals) on appeal f....

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....at Credit Rules for utilization of credit of additional excise duty towards payment of basic excise duty and the only provision in the rules for the refund or rebate under Rule 5 of rules is admissible for accumulated credit of additional excise duty in respect of inputs used in the manufacture of exported goods. Prima facie we find it is not a case for total waiver of duty. Keeping in view the fa....