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2016 (2) TMI 106 - AT - Central ExciseCost recovery charges - whether the appellant never opted to operate under cost recovery scheme, confirmation of amount" under the said scheme by the authorities below is not proper and justified? - Held that:- The appellant vide its letter dated 15.12.2009 had requested the Jurisdictional Deputy Commissioner of Central Excise to deposit the MOT charges instead of cost recovery charges for the period from 1.1.2010 to 31.12.2010. Since the dispute in the present case is for the period from 2007 to 2009, when the appellant had paid ₹ 2,32,500/- for operating under the cost recovery scheme, it is evident that the charges are payable in entirety by the appellant, which has not been paid. Thus, the short paid amount on that account is payable to the Central Excise Department in terms of the statutory mandates. Therefore, no infirmity in the impugned order passed by the Ld. Commissioner (Appeals), and thus, the appeal filed by the appellant is dismissed.
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