TMI Blog2017 (10) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... other time just debit at the end of month. In the said decision it was held that the appellant were not entitled to suo moto take credit of the same - In the said decision it was held that the appellant were not entitled to suo moto take credit of the same - appeal dismissed - decided against appellant. - E/85057/13 - A/89194/17/SMB - Dated:- 23-8-2017 - Mr. Raju, Member (Technical) None f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i-LB) on the ground that the facts in the case was different. The appellant had sought to rely on the decision of the Tribunal in the case of Hickson Dadajee Pvt. Ltd. - 2007 (216) ELT 553 (Tri), which was affirmed by the Hon ble High Court of Bombay as reported in 2009 (238) ELT A-165 (Bom). The appellants have also sought to rely on the decision in the case of Gujarat Alkalies Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de for payment of duty and duty was debited. However, later no goods were cleared against the said invoice. I find that the facts of the case are identical to the facts in the case of BDH Industries Ltd. (supra) as in that case also the duty was paid twice, i.e. once for clearance of goods and another time just debit at the end of month. In the said decision it was held that the appellant were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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