TMI Blog2016 (4) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... ven at that time. When credit was available to the account of the assessee, the Department cannot act like Shylock demanding a pound of flesh. Therefore, the Department, after having confirmed the facts as borne out by documents produced before the Tribunal, could not have come up with the above appeals. - Decided against the revenue - Civil Miscellaneous Appeal Nos. 3649 and 3650 of 2010 - - - Dated:- 18-3-2016 - V. Ramasubramanian And K. Ravichandrabaabu, JJ. For the Appellant : Mr. V. Sundareswaran, SPC For the Respondent : Mr. N. Viswanathan JUDGMENT ( Judgment Was Delivered By V. Ramasubramanian,J ) These appeals are filed by the Revenue under Section 35G of the Central Excise Act, 1944 and were admitted on 28. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e valuation, as done on the market price for metals, was not correct and that it had to be done on CAS 4 basis. The value so determined led to the short payment of duty, of lesser amount. But at the same time, there had been huge excess amount during the very same period. (e) On 1.4.2006, both the units namely tower line unit and re-rolling mill got merged as a single excise unit and the same was approved by the Assistant Commissioner. (f) It appears that on 30.6.2006, the Department requested the assessee to remit the differential amount for the closure of the audit and the assessee obliged, as it merely involved adjustment from out of their own CENVAT credit. It is relevant to note that the availability of excess CENVAT credit and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department, after having confirmed the facts as borne out by documents produced before the Tribunal, could not have come up with the above appeals. 6. The second reason as to why the above appeals should not have been filed is that admittedly, there was a huge excess amount, available with the Department and what was sought to be done on 30.6.2006 was only an adjustment out of the same. Under Section 11 of the Central Excise Act, the Department itself could have adjusted the excess amount, even if there was any even at that time. When credit was available to the account of the assessee, the Department cannot act like Shylock demanding a pound of flesh. 7. Therefore, the questions of law are answered in favour of the second respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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