2015 (2) TMI 1057

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....f duty in terms of Rule 19 of the Central Excise Rules, 2002 and by virtue of Rule 6 (6) of the Cenvat Credit Rules, 2004 in respect of the inputs/input services used in or in relation to the manufacture of the goods exports under bond/LTU, they could avail the cenvat credit. The dispute is in respect of the goods exported under Bond without payment of duty during July, 2005, in respect of which, the appellant filed a claim for cash refund of the accumulated cenvat credit in terms of Rule 5 of the Cenvat Credit Rules, 2004 on the ground that they could not utilize the cenvat credit for payment of duty on clearances for home consumption. The Asstt. Commissioner vide order in original dated 08.12.2005, rejected the refund claim of Rs. 2,88,80....

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.... of tax planning and it is wrong to encourage avoidance of tax by dubious methods. 4. Shri Jitin Singhal, Advocate, ld. Counsel for the respondent, pleaded that while during the period of dispute, in terms of provisions of section 35 B (2) of the Central Excise Act, 1944, the filing of the appeal against an order of the Commissioner (Appeals) was to be authorized by a Committee of Commissioners, while in this case, the same person has signed on the authorization as Commissioner, Central Excise, Jaipur-I and also as Commissioner, Central Excise, Jaipur-II, that this authorization is against the spirit of the requirement of Section 35 B (2) that the appeal to Tribunal against the Commissioner (Appeals) s order is to be authorized by the Co....