2013 (10) TMI 442

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.... Wadhwa and Mr. Manmohan Singh, JJ. For the Appellant : Shri Sudhir Malhotra, Advocate For the Respondent : Shri Sanjay Jain, DR ORDER Per Archana Wadhwa (for the Bench): All the six stay petitions are being decided by a common order as the issue involved in all of them is identical though they arise out of different orders. 2. It is seen that M/s. Hero Exports imported e-bikes i....

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....he basis of endorsement on the bill of entry of Hero Exports. Further ground taken by the adjudicating authority is that duty stand paid in various schemes by debiting the scrips and as such, in terms of notification 53/03 and /90/06, the credit can be availed by the importer and not by job worker. Further, the Commissioner has observed that name of M/s. Hero Ecotech Ltd was not shown as supportin....

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....of issuing a separate invoices does not advance Revenue's case. We have seen such endorsements made by M/s. Hero Exports on the reverse of bill of entry which clearly give all the particulars as also the specifications etc. which are necessary for the purpose of availment of credit. Similarly, even if the Revenues stand as regards the violation of notification No. 53/03 and 90/06 are accepted at ....

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....lly exempted vide notification No. 25/08 with effect from 29.4.08. At that point of time, appellant as having credit in their credit account, for which the Revenue raised the show cause notice dated 8.5.09, seeking reversal of such credit. As such, it becomes clear that Revenue was aware of the availment of credit in respect of parts of the e-bikes as early as 08.05.09 when it issued the show caus....