2016 (9) TMI 581

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....p;  : Mr.Manish Saharan, Advocate Present for the Respondent: Mr. R.K. Mishra, D.R. ORDER Brief facts of the case are that the appellant is a manufacturer - exporter of Soyabean De-oiled cakes and Soya Floor, which are exempted from payment of Central Excise duty.  During the disputed period, the appellant had filed the refund applications in terms of Rule 5 of the Cenvat Credit....

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....e rules. Appeal filed against the adjudication order was dismissed by the Ld. Commissioner (Appeals) vide the impugned order dated 26.09.2007. Hence, the present appeal before this Tribunal. 2.  Shri Manish Saharan, the ld. Advocate appearing for the appellant submitted that execution of Bond/LUT is only a procedural requirement and since the goods manufactured by the appellant were exempt....

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...., on the other hand, reiterated the findings recorded in the impugned order. 4.  We have heard the ld. counsel for both sides and examined the case records. 5.  We find that the issue involved in this case is squarely covered by the judgment of Hon'ble Himachal Pradesh High Court in the case of Drish Shoes Ltd. (supra). The questions framed by the Revenue in appeal, were answer....