2014 (2) TMI 351

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wa: Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. I have heard Shri U.K. Srivastva, learned DR appearing for the revenue. Nobody appeared for the respondent. 2. As per facts on record the respondent are engaged in the manufacture of Rigid Foam PVC sheets. They were also exporting their final product and accordingly filed refund claim of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orting to section 35E of the Act, as also clarified by the CBEC vide para no, 3.1. of part l of Chapter 13 of CBECs Excise Manual of Supplementary Instruction 2005. In view of the above legal position the present appeal filed by the revenue under section 35E of the Act is dismissed on legal point. I also observe that the appellant revenue has contested that the respondent were having balance in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tted that they were not able to utilize the amount of Cenvat credit as the balance in the Cenvat credit account at the end of the quarter was very much higher than the amount of refund sanctioned. In fact the appellant revenue has contested the findings of the adjudicating authority based only for the month of April and May, 2009 and have not considered June, 2009 which is against the provision of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on is against the factual position as much as the appellant revenue in the OIR has itself given information that the value of export is Rs. 6452261/- and the value of total clearances is Rs. 12178130/- which was also mentioned by the adjudicating authority at para no. 6 of the adjudication order. The percentage of the Export value to the total value of clearances works out to 52.98% which is highe....