2015 (6) TMI 76

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent : Mr. Sumeet Gadodia, Adv. Per D.N. Patel, J : 1. This Tax Appeal has been preferred against the judgment and order passed by the Custom, Excise and Service Tax Appellate Tribunal, Kolkata, East Zonal Bench, Kolkata (hereinafter referred as "CESTAT"). By the order dated 19th October, 2011 appeal preferred by the respondent has been allowed and, therefore, respondent has preferred the pre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....refore, the respondent has wrongly availed Modvat credit. This is the main argument canvassed by the counsel for the appellant. It is also submitted by the counsel for the appellant that this aspect of the matter has not been properly appreciated by the CESTAT and, therefore, the said order dated 19th October, 2011 (signed by both the members on different dates) deserves to be quashed and set asid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efund of countervailing duty upon the goods imported. There is also no allegation made by this appellant that anyone has even attempted to get the refund of countervailing duty upon the goods imported. In the facts of the present case only the respondent who has claimed Modvat credit. Thus, the apprehension on the part of this appellant that double benefit may not go to the parties is uncalled for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., looking to Rule 57 G of the Central Excise Rules, 1944 there is substantial compliance of the said rule. There is no direct reference of the certificate or declaration to be given by the importer of the goods under Rule 57G of the Act, 1944, but, as argued by the counsel for the appellant there is a reference of this type of declaration to be given by the importer in a circular issued by the Gov....