2013 (7) TMI 186

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....ngh, J. 1. Present appeal is filed under Section 35-G of the Central Excise Act, 1944 assailing the order dated 15.3.2011 passed in Excise Appeal No.142 of 2005 by the Customs, Excise and Services Tax Appellate Tribunal, New Delhi. 2. Brief facts of the present case, inter alia, are that respondentcompany is engaged in manufacturing of cotton yarn classifiable under Chapter 52 and has availe....

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....ingly, the respondentcompany again got registered with the Central Excise Department on 2.3.2001 and proceeded to avail the benefit of the credit to the tune of Rs. 10,42,371/- being the opening balance of the cenvat credit in March, 2001, which was lying in the balance account at the time of surrender of the registration in December, 2000. The respondent-company has utilized the said balance cred....

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....isions of Rule 3(1) read with Rule 4 of CCR, 2002 could not be denied to him for this reason." 4. On being asked as to whether judgment in the case of J.R. Herbal (supra) was challenged by the department, Mr. Kamal Sehgal, learned counsel for the appellant, has fairly stated that it was never challenged. 5. From the admitted facts, as narrated hereinabove and more particularly in view of the....