2015 (4) TMI 1022

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....cial) For the Petitioner ; Mr. A C Jain, Advocate For the Respondent : Mr. RK Grover, DR ORDER Per Rakesh Kumar (for the Bench): The appellant in their factory at Badli Industrial Estate, Delhi, manufacture sheet metal components for automobiles which are supplied to their other units at Manesar and Greater Noida. The Manesar and Greater Noida Units after testing and packing the com....

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....on them under section 11AC. On appeal being filed to Commissioner (Appeals) against this order, the same was upheld vide order-in-appeal dated 11.04.2014 against which this appeal has been filed along with stay application. 2. Heard both the sides in respect of stay application. 3. Shri AC Jain, Advocate, the Ld. Counsel for the appellant pleaded that this Show Cause Notice dated 18.03.2011 ....

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....o justification of confirming of the duty demand, that in any case, there is Revenue neutrality in this case, and if any duty is paid by the appellant unit, its cenvat credit would be immediately available to the Manesar Units and Greater Noida Units and hence, there is no question of recovering the differential duty from the appellant, that in this regard, he relies upon the Apex Court judgment i....

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....and hence the duty demand has been correctly confirmed. He, therefore, pleaded that this is not a case for waiver from the requirement of pre-deposit. 5. We have considered the submissions from both the sides and perused the records. The appellant in their Badli Unit manufacture sheet metal components for various car manufacturers including MUL, and the component are cleared by them to Manesar ....