2014 (11) TMI 454

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.... H. Patil ORDER Revenue challenges the order dated 26 July 2011 of the Settlement Commissioner. 2. The only submission of Mr.Mishra on behalf of the Revenue, in support of this Writ Petition, is that the opinion of the third member, who is in minority, would reveal that the Respondent has contravened the Cenvat Credit Rules, 2004. In other words, Mr.Mishra would submit that the present Responde....

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....ever, for availing of the same, Rule 10 has not been complied with. The Settlement Commission in the majority opinion has held that the Respondent has not in any manner contravened the Rules. There is no prohibition in seeking refund of the accumulated credit pertaining to second unit. That second unit has closed down. It is, in these circumstances, that the Commission allowed the assessee to clai....