2018 (1) TMI 1465

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.... P.R. Mallick, Advocate, for the Appellant. Shri R.K. Mishra, AR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal is filed against the Order-in-Original No. 28/2015 dated 15-9-2015. 2. The brief facts of the case are that the appellant established a factory for manufacture of pharmaceuticals products in Uttarakhand where the appellan....

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..... 5. On the other hand, Shri R.K. Mishra, Ld. DR for the Department has relied on the ratio laid down in the Tribunal's order in the case of Satyabrat Swain v. Commissioner (Final Order Nos. 53827-53828/2014, dated 30-9-2014) [2015 (316) E.L.T. 106 (Tribunal)] and submitted that appellant cannot be granted the benefit of the Notification No. 50/2003 since they have failed in claiming the b....

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.... cannot notify and verified. 7. Hence, we are of the view that the benefit under Notification No. 50/2003 cannot be granted to the appellant retrospectively. Therefore, the impugned order is hereby sustained along with the reasons mentioned therein. 8. However, when the appellant is paying the duty for the period under consideration the appellant is entitled for Cenvat credit as pe....