2015 (10) TMI 1553

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....Respondent : None JUDGEMENT 1. These appeals by the Commissioner of Central Excise & Service Tax under Section 35G of the Central Excise Act 1944, are directed against the final order dated 16th January 2015 passed by the Customs, Excise & Service Tax Appellate Tribunal ('CESTAT') in Appeals Nos. E/571715 and 57178 of 2013. 2. The Respondents are manufacturers of moulded cases cir....

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....yment of the whole of the duty of customs as well as additional duty subject to importer having DEPB with sufficient credit. 4. Notification No. 96/2004-Cus provided that the importer using the DEPB would be "entitled to drawback or CENVAT credit of additional duty leviable under Section 3 of the CTA against the amount debited i the DEPB issued in terms of para 4.3 or 7.9 of the FTP 2004-09. ....

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....y the High Court that there was no condition in the said notifications that the debits made in the DEPB issued under a particular FTP alone would be eligible for CENVAT credit and that debits in a DEPB issued under a previous FTP would not be eligible for credit. 7. Ms. Sonia Sharma, learned counsel for the Appellant states, on instructions, that to the best of the knowledge of the Appellant, n....