BIRLA TEXTILE MILLS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THOUGH both these appeals are posted for hearing the stay petition filed by M/s. Birla Textile Mills, I take up the appeals itself for disposal as the issue involved is in narrow compass, with the consent of both the sides.

(2.) SHRI R.D. Jaiman, learned Advocate, submitted that the Commissioner (Appeals) has directed them to deposit Rs. One lakh under interim Order No. 450 dated 18.12.02; that they had deposited the said amount by debiting the CENVAT Credit account; that the Commissioner (Appeals) has dismissed their Appeal for non -compliance with the interim Order holding that debiting any amount in CENVAT credit account register is not legal for a manufacturing unit and such closed manufacturing unit can not operate CENVAT Credit account. I also heard Shri H.C. Verma, learned Departmental Representative.

(3.) IT is not in dispute that the Appellants have debited Rs. One lakh in their CENVAT Credit account, which in my opinion should be regard as due compliance with the Interim Order passed by the Commissioner (Appeals). It has not been brought on record that the balance amount lying in the CENVAT Credit account of the Appellants has lapsed. I therefore, set aside the impugned Orders and remand both the inatters to the Commissioner (Appeals) for deciding the same on merit.