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2016 (10) TMI 73 - CESTAT AHMEDABADRecovery of suo moto cenvat credit alongwith imposition of penalty - Cenvat credit availed without any duty paying documents or specific order to avail the credit - Held that:- the appellant has categorically submits that they have not filed any refund claim pursuance to the order of the Tribunal 26.2.2006 as they already taken the sue motto credit. Since, for the duty liability involving the same period two proceedings were initiated and it has been held in the refund proceeding that the Appellant are eligible to the refund and the Appellant claims that no refund has claimed pursuant to the CESTAT Order as they had already taken suo motto credit of the refund amount in their CENVAT Credit account, therefore, the disposal of the present case is automatic. Therefore, the impugned order is set aside. - Appeal disposed of
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