2017 (8) TMI 1276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at Mumbai, holding that the benefit of deemed credit facility was not admissible to the appellant and setting aside the impugned order of the Commissioner (Appeals), allowing the appeal of the Revenue, following the Larger Bench Decision of the Tribunal in case of Digambar Foundary Vs. Commissioner of Central Excise, Allahabad, {2000(118) E.L.T. 85 (TribunalLB)}. 2. Some of the relevant facts for deciding this appeal are as under: The appellant in this case has availed Modvat Credit facility, as envisaged in Notification No. 1/93 Central Excise dated 28th February 1993, being the registered Small Scale Unit, holding SSI registration certificate. 3. On 2nd March 1995 and 25th May 1995 the Superintendent, Central Excise, Nanded, issued show....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order passed by the said Tribunal. The Tribunal refused to interfere with the said application for recall of the said order dated 24th October 2003 by passing order on 28th July 2004. The appellant thereafter filed Writ Petition bearing no. 2403 of 2004 in this Court. 6. By an order dated 2nd March 2005 this Court granted liberty to the appellant to file an appeal under Section 35G of the Central Excise Act and also permitted to withdraw the said Writ Petition. The appellant accordingly filed this appeal under Section 35G of the Central Excise Act, 1944, in this Court. 7. By an order dated 8th September 2006, the Division Bench of this Court admitted this First Appeal on the following substantial questions of law: "1. Whether the Tribuna....