9911796707
TMI Blog2018 (6) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Per: S.S GARG This appeal has been remanded by the High Court vide its Order dated 09.11.2017 whereby the High Court has set aside the order of the Tribunal dated 17.02.2017 and direct the Tribunal to re-consider the matter afresh. Briefly the facts of the case are that the lower authority vide Order-in-Original has confirmed demand of Rs. 58,333/- (Rupees Fifty Eight Thousand Three Hundred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r authority vide the impugned order has confirmed Rs. 58,333/- (Rupees Fifty Eight Thousand Three Hundred and Thirty Three only) being the amount short paid under Rule 11(2) of Cenvat Credit Rules, 2005 along with interest and imposed penalty of Rs. 58,333/- (Rupees Fifty Eight Thousand Three Hundred and Thirty Three only) under Rule 15(1) of Cenvat Credit Rules, 2004. The appeal is against the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the field he took back the credit of excess amount in their PLA account. He further submitted that it was done under genuine impression that the excess duty paid can be taken back to their account as credit for the payment of duty for future clearances. He further submitted that this has been stated in the show-cause notice itself that he has taken the credit suo motto of the excess duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid by him. The appellant is a small scale entrepreneur and has no knowledge of the Excise law and in bona fide belief he has taken the suo motto credit of the excess duty paid by him and therefore I do not find any infirmity in the said taking of suo motto credit by the applicant. In view of this, I am of the view that the impugned order is not sustainable in law and therefore, the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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