2018 (12) TMI 1021

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..... r (DR) for the respondent ORDER Per: Bijay Kumar 1. The present appeal is filed against the Order No. 1/COMMR./Central Excise/ KOL-VII/ADJN/ 2009-10 dated 11/05/2009 passed by the Commissioner of Central Excise vide which the adjudicating authority has confirmed the demand of Rs. 76,02,758/- along with the equal amount of penalty and applicable interest as per the Central Excise Act. 2. The .....

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..... cordingly differential duty is paid for the goods are sold on higher price and wherever the goods are sold at the lower price the appellant reverse the Cenvat credit taken at the time of their initial clearance from the factory. 5. The issue involved in this case regarding availment of Cenvat Credit on the returned goods under the provisions of Section 16(2) of the Central Excise Rule 1944. The L .....

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..... ion, or for any other purposes. Rules, 16 does not prescribe any such procedure. The Ld. DR has also not made us available any Departmental Circular to that effect. On the contrary we find that it has been held in the case of Commissioner of Central Excise, Jaipur vs. Banco India Ltd. 2015 (316) ELT 525 (Tri-Del) and 2015(332) ELT 513 (Tri-Mum) in case Ferrocrome Machine Pvt. Ltd vs. Commissioner .....

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