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2016 (11) TMI 274 - CESTAT MUMBAI

2016 (11) TMI 274 - CESTAT MUMBAI - TMI - Suo-motu credit of the amount paid - eligibility to avail the Cenvat credit/recredit - Held that:- We find that the adjudicating authority has come to a correct conclusion inasmuch, the findings of the fact of adjudicating authority are not disputed i.e. the demand of the duty on the respondent has been set aside by the adjudicating authority and upheld by the Tribunal. We also note that the amount paid by the respondent is “under protest” by a debit in .....

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ppeal No. E/1754/05 - ORDER NO. A/90629/16/EB - Dated:- 25-8-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri Ajay Kumar, Jt. Commr (AR), for appellant Shri Gajendra Jain, Advocate, for respondent Per: M.V. Ravindran This appeal is filed by the revenue against Order-in-Original No. 7/CEX/2004 dated 12.04.2004. 2. Heard both sides and perused the records. 3. The grievance of the revenue is that the adjudicating authority has incorrectly dropped the proceed .....

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66,660/- under protest . The investigations concluded in show cause notice which was adjudicated and the demands were dropped by the adjudicating authority holding allegations are not sustainable and the same was upheld by the Tribunal as reported at 2010 (261) ELET the 428. The respondent on the dropping of show cause notice by the adjudicating authority for the demand of the duty, availed suo-motu Cenvat credit of the amount debited. This credit which is being availed suo motu by the responden .....

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6. Learned Counsel appearing on behalf of the respondent would submit that the issue of demand of the duty on the respondent is now settled in his favour by the decision of the Tribunal. Hence any amount paid in pursuance of the direction of the officers is to be held as an amount retained by the government without authority of law. It is his submission that since they had paid the amount under protest by debit in the Cenvat account they had availed the Cenvat credit on receiving a favourable or .....

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