2015 (9) TMI 93

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....anathan, Advocate For the Respondent : Shri Paneerselvam, AC (AR) ORDER Per R. Periasami Revenue has filed this application for early hearing of the appeal on the ground that the appeal relates to the year 2004 and the amount involved is more than Rs. 4 crores. After allowing the early hearing application, we take up the appeal itself for hearing as the issue relates to the year 2004 a....

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....ant-unit is located in the jurisdiction of Puducherry. 4. The learned counsel submits that the issue stands already settled by virtue of retrospective amendment in Finance Act, 2010 which came into force from 8.5.2010 and in fact they have availed this provision and immediately submitted an application to the jurisdictional Commissioner and the Commissioner vide communication dated 13.3.2015 ac....

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....ndment. We also find that the application dated 2.11.2010 was filed before Commissioner on 4.11.2010 by the appellant. Para 3 and 4 of the letter is reproduced as under:- 3. As the Finance Act, 2010 came into effect from 8.5.2010 the application under the amended provisions had to be filed on or before 7.11.2010 i.e. within a period of six months from the date on which the Finance Bill 2010 rec....

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....NVAT credit not taken was Rs. 20,51,373/-. 4. I have gone through their application dated 2.11.2010 and the certificate of Chartered Accountant dated 1.11.2010 along with worksheet. I find that the credit involved in the crates used for clearing of exempted goods was calculated with reference to total number of crates used versus crates used for exempted goods and the total credit taken, during....