TMI Blog2018 (3) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. Commissioner of Central Excise [2008 (7) TMI 78 - CESTAT MUMBAI] - decided against appellant. Scope of SCN - Revenue is in appeal on the ground that the adjudicating authority has not confined himself within the limits of the show-cause notice which is for recovery of amount of credit availed suo motu by the assessee - Held that: - The ground on which the Revenue has sought recovery of cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -assessee. 2. The first appeal is filed by the department against order-in-original No.03/Commr(KAP/LTU/2009 dated 17.03.2009. The next three appeals are filed by the appellant against order-in-original No.03/Commr/KAP/LTU/2009 dated 17.03.2009 as well order-in-appeal No.SB/06/LTU/MUM dated 31.07.2009. The appellant has also filed Cross Objection. The issue in all the four appeals are identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itle to take suo motu credit as per the Larger Bench decision of the Tribunal in the case of BDH Industries Ltd. v. Commissioner of Central Excise - 2008 (229) ELT 364 (Tri. LB.) Hon ble Bombay High Court has approved the decision of the Larger Bench of the Tribunal as reported at - 2013 (298) ELT 525 (Bom.) but the fact remain is that the jurisdictional High Court has dealt with the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is disputed as the credit that has been availed was utilised and subsequently recredited suo motu. The ground on which the Revenue has sought recovery of cash does not have any basis in law. Likewise the challenge to imposition of penalty on the ground of being less than the amount of credit that has been availed suo motu is questionable as the show-cause notice has not invoked the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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