CEO 2009 CESTAT 30 APPEAL: Appellant has not taken any interest for furnishing the change of address for delivery of the notice. The appeal is dismissed for non-prosecution.
CEO 2009 CESTAT 31 Cenvat Credit: Refund of Credit: The amount lying unutilized on account of the closure of the factory in the Cenvat credit should be refunded.
CEO 2009 CESTAT 32 Refund: Unjust enrichment: When the duty is paid after the clearance of goods, there cannot be a presumption of passing on the duty liability to the buyer.
CEO 2009 CESTAT 33 Refund: Original duty paying documents to be produced for satisfaction of the authorities that the duty at higher rate had been paid.
CEO 2009 CESTAT 34 Captive Consumption: Benefit of Exemption under Notfn.No.6/2002-CE: Parts, used within factory of production for manufacture of goods of Heading No.8701, falling under any chapter are exempted from payment of duty. It is very clear on reading of this entry that the parts can fall under any chapter. Issue covered by Board Circular and decision of Tribunal in Mahindra & Mahindra. Appeal allowed.