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TMI Blog2018 (11) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... ent (s): Shri B. L. Narshiman, Ms. Kranti Somani, Advocates ORDER Per : Mr. Ashok Jindal These appeals have been filed by the Revenue against the impugned orders. 2. The facts of the case are that the Respondent is engaged in the manufacture of Acoustic Enclosures and Control Panel Boxes classifying the same under Chapter Heading No. 85. The respondent is having two units and both the units ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit-I has paid excess duty to avail excess refund and to avail excess cenvat credit by Unit-II. For the period 2010-11, it has been alleged that the respondent has under-valued the goods and accordingly the duty remained short paid. The matter was adjudicated, the allegations of show cause notice were confirmed but on appeal, the Ld. Commissioner (Appeals) dropped the proceedings against the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled for cenvat credit to Unit-II of the respondent itself. Moreover, the duty paid in cash is refundable to the respondent in terms of Notification No. 56/2002-CE dated 14.11.2002. It is his further contention that if respondent has paid excess duty, therefore, the excess amount paid by them is not the duty and Revenue cannot retain the said amount paid by them. It is a revenue neutral situatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, it is a revenue neutral situation, therefore, in the light of the decision of the Punjab and Haryana High Court in the case of SMT Machine (India) Ltd vs. CCE, Chandigarh-I, 2016 (340) ELT 83 (P&H). We hold that entire excise is revenue neutrality, therefore, no demand is sustainable against the respondent and the refund claim cannot be denied. 7. We further take a note of the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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