2023 (7) TMI 386

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....ya , Advocate for the Appellant Shri Tara Prakash , Assistant commissioner ( AR ) for the Respondent ORDER RAMESH NAIR This appeal is filed against the Order-in-Appeal No. 185/2013(RAJ) CE/AK/Commr(A)/Ahd dated 25.04.2013 passed by the Commissioner (Appeals-I), Central Excise, Ahmedabad. 2. The brief facts of the case are that appellant is registered with the Central Excise departme....

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.... to closure of factory the appellant are not in position to utilize the accumulated cenvat credit balance, and hence they had made an application for refund of the accumulated cenvat credit lying as on 11.04.2012. 3.1. He further submits that the goods cleared for domestic buyers were on payment of duty, and some quantity of raw materials were also cleared as such on reversal of the proportiona....

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....g judgments: UOI Vs. Slovak India Trading Co. Pvt. Ltd. - 2008(223) ELT A170 Kundlia Industries Vs. CCE, Delhi-I -2006(196) ELT 312 (Tri. Del) Tables India Ltd. Vs. CCE, Pondicherry -2006(197) ELT 449 (Tri. Chennai) STL Products (P) Ltd. Vs. CCE, Bangalore - 2006(198) ELT 521 (Tri. Bang.) CCE, Kanpur Vs. Deepti Chemicals (P) Ltd. -2006(201) ELT 423 (Tri....

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....d the Learned Departmental Representative Shri, Tara Prakash, Deputy Commissioner(AR) reiterated the findings of impugned orders. 5. We have considered the rival submissions and perused the records. 5.1 We find that in the present matter the appellant has taken specific stand that due to difference in rate of duty on inputs and finished goods and export of goods under Bond and LUT, the cenva....