TMI Blog2016 (12) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of any provision under Central Excise Law permitting suo-moto credit? - Held that: - there is no element of suppression or fraud in taking of credit of pre-deposit which was paid by way of debit in the Cenvat Account, pending disposal of the appeal. Under the facts and circumstances there has been no violation of any Act or Provisions of the Rules. We find the penalty imposed is not sustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004. After receiving the final order in appeal, the appellant took credit in their books i.e. Cenvat Register, which was earlier debited by way of pre-deposit during the pendency of appeal. The appellant further intimated to the Revenue by letter dated 25.10.2004 addressed to the Deputy Commissioner of the Division. SCN dated 08.05.2006 was issued as it appeared to Revenue that the appellant had t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f relevant orders and documents. 3. Being aggrieved, the appellant preferred appeal before Commissioner (Appeals), who pleased to reject the appeal confirming the penalty imposed observing that appellant did not follow the prescribed motilities in view of circulars referred to hereinabove. 4. Learned counsel for the appellant states that no procedure anywhere in the Act or in the Rules is pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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