Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 316 - HC - Central ExciseSuo motu correction of the credit entry resulting into double payment of duty - Respondent corrected the same by making necessary entry in the closing balance of Cenvat credit in the Cenvat Register - Held that:- In so far as the finding of the Tribunal that basic excise duty of ₹ 3.58 lacs was already paid by the respondent earlier and it was repaid while depositing the differential VAT duty was concerned, the Department has not raised any serious objection either in this tax appeal or before us through oral submissions. We therefore proceed on such basis. That being the situation, all that the respondent did was to correct the arithmetical error by making necessary entries in the register even before filing the form at the end of the month before the Excise Authorities. In the present case, when we find that there was nothing to be adjudicated upon, the mistaken double payment of excise duty made and when the amount is also not very large, we would not like to interfere with the judgment of the Tribunal keeping the larger question of suo motu claim of refund open. In the case of Visakhapatnam Steel Plant v. Commissioner of C.Ex., [2002 (3) TMI 169 - CEGAT, BANGALORE], Bangalore Bench of the Tribunal was of the opinion that correction of errors and omissions in the entries would not require permission of the Department. - Decided against Revenue.
|