2013 (3) TMI 527

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....Advocate, for the Appellant. Ms. Sabrina Cano, Superintendent (AR), for the Respondent. [Order per : P.G. Chacko, Member (J)]. - These miscellaneous applications filed by the appellant seek out-of-turn disposal of the respective appeals. After hearing both sides, we have found valid reason for acceding to the prayer. Accordingly we allow the applications and, having regard to the peculiar fa....

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....ds. It is submitted by the learned counsel for the appellant that Rule 6 of the Cenvat Credit Rules, 2004 was amended beneficially under the Finance Act, 2010 and that the new sub-rule (7) inserted under Rule 6 ibid enables the appellant to claim exemption with retrospective effect. The provisions referred to by the learned counsel reads as follows : "(7). Where a dispute relating to adjus....

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....fit under sub-rule (7) of Rule 6 of the Cenvat Credit Rules, 2004 was also prescribed under the Finance Act, 2010 vide Section 73(2) (vide infra). 73. Amendment of rule 6 of CENVAT Credit Rules, 2004. - (1)           .... (2) Where a person opts to pay the amount in accordance with the provisions as amended by sub-section (1), he....

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....d applications to the Commissioner on 9-7-2010 and these applications were not entertained on the ground that the case had already been adjudicated. In this connection, the counsel produces copies of letters dated 4-8-2010 issued to the appellant by the Superintendent (ADJ), which indicate that the Commissioner expressed inability to act upon the appellant's request as the adjudication of the disp....