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2012 (7) TMI 444 - AT - Central ExciseCenvat credit – suo motu credit on the amount paid by assessee erroneously earlier – Held that:- Any excess payment made to the Department ought to be claimed by filing a refund claim as prescribed under Section 11B of the Central Excise Act - suo motu credit of the amount erroneously paid is not authorized under the Central Excise Act and Rules made thereunder - suo motu credit availed by the appellant is inadmissible to them Penalty – Held that:- Commr. has erred in imposing penalty without issuing them any notice as required under Section 35A (3) of the Central Excise Act and also erred in not mentioning the specific provision under which penalty of Rs.10,000/- imposed - penalty imposed on the appellant by the Ld.Commr. (Appeal) is set aside - Appeal partly allowed.
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