2012 (5) TMI 327

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..... rits. Accordingly, I heard learned AR and have gone through the impugned order.   2. It is seen that that the appellant had taken cenvat credit on the basis of photocopy of invoices. On being pointed out by the audit, appellant accepted their mistake and reversed the credit. In this connection, I have examined the invoices as also RG 23A Part II wherein the appellants have made a remarks tha .....

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..... als) referred to the provision of Section 11 A (2b) of the Central Excise Act which are to the effect that where the person chargeable to duty pays the amount of duty, on the basis of duty arrived at by the Central Excise officer before service of notice and informs the Central Excise officer of such payment in writing, no notice would be served upon him in terms of section 1 of the said section. .....

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