2015 (10) TMI 1834

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Advocate, for the Appellant. Shri V.P. Batra, AR, for the Respondent. ORDER This appeal is directed against the Order of the Commissioner (Appeals), who allowed refund claim of the appellant but ordered amount to be credited to the Consumer Welfare Fund under Section 11B(2) of Central Excise Act, 1944. 2. The facts of the case are summarized briefly in the order of the Commissio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....credit has been allowed by the Commissioner, Central Excise, Ludhiana vide the above referred Order-in- Original. The noticee is free to avail the credit of duty amounting to Rs. 11,01,343/-. I therefore, do not interfere with the orders passed by the Commissioner and allow the noticee an amount of Rs. 11,01,343/- through Cenvat credit." 3. In their appeal, the appellants relied on the var....