TMI Blog2013 (11) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed prior to 18/2/2011 or it should be shown that the application for permission was pending before Committee of Disputes as on that date - the appellant could not show either clearance from Committee of Disputes or proof of pendency of their application for permission before Committee of Disputes as on 18.02.2011 in pursing their Appeal filed before this Tribunal - the appeal filed by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2008. These wrong credits were reversed and short payment was made by subsequent payments of duty by the appellant. However, they did not pay the interest of Rs.3,80,888/-. A Show Cause notice dated 21/4/09 was therefore issued for recovery of the interest of Rs.3,80,761/- and Rs.127/-(totaling to Rs.3,80,888/-) under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11AB of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice/challan twice inadvertently. He has further contended that they did not utilize the said credit as they always have sufficient credit balance in their account. He placed his reliance on the judgement of Hon ble High Court of Karnataka in case of Commr. of Central Excise Service Tax, Bangalore Vs. M/s. Bill Forge Pvt. Ltd. -2012 (26) STR 204 (Karnataka), the judgement of Hon ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) passed the order on 16/02/2010 and the appeal was filed on 9/2/2011. However, COD clearance has not been obtained by the applicant till date nor it has been established by the appellant that no such application is pending before COD when Hon ble Supreme Court announced judgement in the case of Electronics Corporation of India Ltd. on 17/02/2011. 5. In rejoinder to the aforesaid conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... COD is necessary for appeals filed prior to 18/2/2011 or it should be shown that the application for permission was pending before COD as on that date. In the present case, the appellant could not show either clearance from COD or proof of pendency of their application for permission before COD as on 18.02.2011 in pursing their Appeal filed before this Tribunal. In these circumstances, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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