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2016 (8) TMI 981 - AT - Central ExciseRecovery of interest - non payment/delayed payment of duty - Section 11AB of the Central Excise Act, 1944 - reversed cenvat credit voluntarily on POY lying which were received with out reversal of credit - irregular availment of CENVAT credit and non payment of duty - Held that:- the ld. Commissioner has categorically recorded that all these payments/ reversal of credit by unit 1, Unit 2 and Unit 3 of the Appellant were made after admitting to the contravention of Rule 3(5) of Cenvat Credit Rules, 2004 as the POY cleared by them, was not covered under the purview of job work Notification No. 214/86-CE dated 25.03.1986. Hence, as the appellant has paid the duty/credit amount voluntarily and the same was appropriated in the impugned order then why interest on the same would not be chargeable. In the result, we agree with the Revenue that direction for recovery of interest in the said Para 8(viii) of the impugned order is valid and correct in law. - Appeal disposed of by way of remand
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