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2010 (9) TMI 1163
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....: Shri Saket Patwari, Consultant For the Respondent : Shri V.K. Singh, Authorised Representative (SDR) ORDER Heard both sides. 2. The appeal is being taken up in pursuance of the order dated 02/02/2009 passed by the Hon'ble Bombay High Court. The Hon'ble High Court has held as under: "3. Learned counsel on both sides agree that in view of the Larger Bench decision of t....
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....erest and penalty of equal amount was also imposed. 4. The only contention of the appellant is that there was a delay of seven days after six months from the date of return of the Bill of Entry and the goods was received in the factory. Therefore, substantial benefit cannot be denied merely on technical grounds. The appellant also relied upon the Notification No. 7/99-C.E. (N.T.) dated 09/02/19....
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....lant are entitled for credit after six months from the date of return of Bill of Entry, has been settled by the larger bench of the Tribunal in the case of MRP Limited (supra.) The Tribunal held that credit cannot be taken after six months from the date of return of Bill of Entry as per the provision of Rule 57G of the Central Excise Rules. Further, I find that the reliance of the appellant on the....
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....re bound by its provisions. Rule 57G of the Central Excise Rules provide that credit shall not be taken by the manufacturer after six months from the date of issue of any document specified under sub-rule (3). In view of the clear provisions and in view of the Larger Bench decision of the Tribunal I find no infirmity whereby the demand along with interest is confirmed. 7. In respect of the pena....