they have now produced, attempt to help them with an
alternative ground of defence. However, this alternative line of defence based
on the effect
they have now produced, attempt to help them with an
alternative ground of defence. However, this alternative line of defence based
on the effect
annum on the deposited amounts till delivery or in the alternative to refund the amount paid with interest at 18% per annum from the date ... urges various reliefs, notably for possession and of refund in the alternative. The defence of the respondents is that the appellants are not "consumers
ICICI Bank-opposite party no.2, left with no alternative, their defence was struck of by this Commission, vide order dated 23.08.2021. However, later
decisions relied on by the appellants holding that where there was an alternate option available to the assessee enabling them to clear the goods duty ... observe all the conditions) the existence of an alternate scheme would not be an acceptable defence;
(c) With particular reference to Modvat scheme (which
Collector in his impugned order for rejecting the defence of the appellants.
7. As regards the alternative submission of the learned SDR that since
above, we do not feel called upon to go into the other alternative submissions made by the appellants, including the one relating to their eligibility ... that they would not actually press the alternative plea regarding refund which, they said, was only their defence against the demand for duty by disallowing
each case and not merely by showing the availability of an alternate scheme.
(b) Where the scheme opted for by the assessee is found ... observe all the conditions) the existence of an alternate scheme would not be an acceptable defence.
(c) With particular reference to modvat scheme (which
case and not merely by showing the availability of an alternative scheme.
(b) Where the scheme opted for by the assessee is found to have ... observe all the conditions) the existence of an alternative scheme would not be an acceptable defence.
(c) With particular reference to Modvat Scheme (which
have been misused, the existence of an alternate scheme would not be an acceptable defence and the said decision of the Larger Bench was upheld ... observe all the conditions), the existence of an alternate scheme would not be an acceptable defence. The case before us is not one of misuse