2019 (7) TMI 1164

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.... P.C:. This appeal under Section 35G of the Central Excise Act, 1944 (Act) challenges the order dated 29 May 2007 of the Customs, Excise & Service Tax Appellate Tribunal (Tribunal). 2. This appeal was admitted on 6 August 2008, on the following substantial questions of law: "1. Whether the CESTAT, WZB, Mumbai is correct in ordering refund in cash of CENVAT credit of duty paid when no provision....

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....B(2) of the Central Excise Act, 1944 where an assessee is unable to utilize credit on inputs? (b) Whether by exercising power under Section 11B of the said Act of 1944, a refund of unutilized amount of Cent Credit on account of the closure of manufacturing activities can be granted.? (c) Whether what is observed in the order dated 25th January 2007 passed by the Apex Court in Petition for Spec....

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....s this appeal before the High Court. In the above view, she submits that even though, on merits, the questions have been answered against the Assessee, the Appellant-Revenue cannot press this appeal in view of the Instructions of the CBIC. 6. On the other hand, Mr. Jetly, learned Counsel appearing for the Respondent, states that it is not open to the Respondent to raise this objection now, as the....

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....event/bar the Respondent from bringing it to the notice of the Revenue and this Court before final disposal of the Appeal. In fact, it is the obligation of the Commissioner to follow the CBIC instruction. Therefore the fact that he had not withdrawn the appeal earlier, does not bestow a right not to follow the CBIC instructions merely because no objection to the same was taken by the Respondent. ....