2016 (12) TMI 322

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....ullah, Sr. Advocate Present for the Respondent :  Mr. Yogesh Agarwal, D.R. ORDER The appeal is against order dated 26.10.2009 of Commissioner of Central Excise, Raipur.  The appellants are engaged in the manufacture of Textile, Textile articles liable to Central Excise duty.  They are availing concession available under Notification No. 29/04-CE dated 09.07.2004 to discharg....

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.... Notification No.30/2004 for the reason that they have violated the condition of non-availment of cenvat credit in respect of inputs used.  The case was adjudicated by the Commissioner vide the impugned order.  The payment of Central Excise duty of Rs. 3,56,99,537/- was confirmed alongwith equal amount of penalty. 2.  The ld. Counsel appearing for the appellant submitted that the....

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.... judicial pronouncement.  He drew our attention to the decision of Hon'ble Gujarat High Court in Ashima Dyecot Ltd. - 2008 (232) ELT 580 (Guj.).  In the said case, the availability of exemption under Notification 30/2004 was discussed in similar set of facts.  He also on relying on the decision of Hon'ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. - 1996 (81) ELT ....

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....pulated in the Notification.  We note that the Original Authority had recorded (para 11.3) that though the clarification issued by the Boards Circular is clear the appellant reversed the credit after utilization and that too under protest.  He held that such reversal is in violation of Boards Circular and findings of the Hon'ble Supreme Court in Bombay Dyeing Ltd.- 2007 (215) ELT 003.&nb....