2013 (11) TMI 1291

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....ized Representative (DR) ORDER Per. Rakesh Kumar :- The appellant are manufacturers of telephone cables and have unit in the area specified under Notification No. 56/2002-CE in the State of Jammu & Kashmir. They are availing of the duty exemption under Notification No. 56/2002-CE. For availing this exemption, the assessee as per the conditions of this notification, are required to utilise....

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.... 10,72,419/- available in respect of Special Additional Customs Duty (SAD). To the extent the lesser Cenvat credit was availed there was lesser payment of duty through Cenvat credit and higher payment of duty through PLA resulting in higher refund under Notification No. 56/2002-CE. When this was pointed out by the Department in December 2006, the appellant immediately took the Cenvat credit of Rs.....

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.... has been filed alongwith stay application. 2. Heard both the sides in respect of stay application. 3. Shri Vikrant Kackaria, Advocate, the learned Counsel for the appellant, pleaded that there is no excess of refund under Notification No. 56/2002-CE in as much as while during the period from February 2006 to April 2006, the Cenvat credit of Rs. 10,72,419/- was not taken resulting in higher ....

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....al and recovery thereof may be stayed till the disposal of the appeal. 4. Shri P.K. Sharma, the learned DR, opposed the stay application by reiterating the findings of the Commissioner (Appeals) in the impugned order. He pleaded that there was suppression of fact and hence extended period has been correctly invoked. 5. I have considered the submissions from both the sides and perused the rec....