Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 273 - CESTAT, NEW DELHIDebarment order - demand of interest - debarment order has been issued validly debarring assessee using the credit for two months - By implication, the credit barred from utilization was available after two months and therefore matter requires regularization - Therefore, the respondents are directed to pay the interest as demanded in the order of the original authority - The demand of duty equivalent to credit which was debarred by two months and allowed to be utilized thereafter will amount to double payment - Therefore restore the order of the original authority in so far as it related to demand of interest for two months only. Refund - Since, the show cause notice itself demanded only the amount of ₹ 16,24,872/- on the ground that the same was paid using credit. We have not been shown that the respondents has paid another amount of ₹ 3,53,171/- thereafter - Therefore, we are unable to find the basis on which the Commissioner (Appeals) came to the conclusion that there was double payment. He only refers to the payment of ₹ 4 lakhs under TR-6 Challan which has been taken as credit in PLA. The debit has been made, as per PLA extracts enclosed for an amount of ₹ 3,53,171/- on 24.6.01 - Further, we find that original authority has taken the stand that ₹ 3,53,171/- was not paid under protest and there is no indication of protest from the PLA extracts - Therefore, the order of the Commissioner (Appeals) sanctioning the refund on the ground that there was double payment is erroneous - Decided in favour of revenue.
|