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M/s. Bharat Petroleum Corporation Ltd. Versus Commissioner of Central Excise, Mumbai-II

2017 (11) TMI 286 - CESTAT MUMBAI

CENVAT credit - suo-moto re-credit taken of credit reversed earlier - Held that: - the stock of motor spirit which was de-bonded on 31.12.1998 and re-bonded on 1.1.1998 was cleared by the assessee on payment of duty during the period 1.1.1999 to 6.1.1999. This report is based on verification of RG.1, PLA, RT-12 records. It is observed that the adjudicating authority though directed the Superintendent for aforesaid report and despite the report was submitted before him he has not considered the s .....

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ctice that they used to reverse the Cenvat Credit on the stock of motor spirit lying in stock as on 31st December of every year. They reverse the cenvat crediton the stock of 31.12.1998 and taken suo moto re-credit of the same on 1.1.1999. The department has made out a case that the suo moto credit is not permitted therefore the availment of suo moto credit is in contravention of the provision. The adjudicating authority confirmed the demand. The appellant filed appeal before the Commissioner (A .....

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e demand by disallowing the suo moto credit vide order-in-original No. NMS/ADJ/04/CH-I/06-07 dt. 22.11.2006. Being aggrieved by the order-in-original, appellant filed appeal before the Commissioner (Appeals) which came to be rejected and the aforesaid order-in-original dt. 22.11.2006 was upheld, therefore the present appeal. 2. Shri Gajendra Jain, Ld. Counsel appearing on behalf of the appellant, at the outset submits that as per the remand of the Tribunal it was categorically held that if it is .....

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equently on 1.1.1999 was cleared on payment of duty during the period 1.1.1999 to 6.1.1999. The copy of the said report was also submitted to the Commissioner (Appeals), who in the proceedings of personal hearing recorded the same but no finding was given on the said vital evidence. Therefore the impugned order suffers from principles of natural justice. 3. Shri Hitesh Shah, Ld. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have caref .....

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r as a matter of practice, even the Assistant Commissioner might not have objected and would have allowed the appellants to do so. However, since the action of rebonding and debonding was resorted to in the present case not at the end of the financial year but in the month of December, he has held that their action of taking credit suo moto was not in accordance with law. The appellants submit that they have already paid duty at the time of clearance of stocks of motor spirit during the period f .....

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been confirmed, we set aside the impugned order and remand the case for verification of this claim of the appellants to the adjudicating authority. If the above contention of the appellants is found to be correct, then the present demand cannot be sustained. The Assistant Commissioner/Deputy Commissioner shall pass fresh orders after extending a reasonable opportunity of hearing to the appellants. From the above order of the Tribunal it is observed that even though the appellant debonded the st .....

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