TMI Blog2019 (4) TMI 1837X X X X Extracts X X X X X X X X Extracts X X X X ..... refore the findings in the said order cannot be challenged by Revenue before another Commissioner (Appeals) since the same are hit by principles of res judicata. The Order-in-Original is restored - appeal allowed - decided in favor of appellant. - E/70557/2018-EX(SM) - Final Order No. A/70711/2019-SM(BR) - Dated:- 3-4-2019 - Shri Anil G. Shakkarwar, Member (T) Shri Shailesh P. Sheth, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suo motu credit therefore appellant were issued with a show cause notice dated 6-12-2013 directing to show cause as to why said suo motu credit taken should not be recovered. The matter was adjudicated through order dated 26-12-2014, wherein the amount was ordered to be recovered. The same order was challenged by the appellant before Commissioner (Appeals). The said appeal was decided through Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to around ₹ 21.00 lakhs. The said order dated 28-3-2017 was reviewed by Commissioner and appeal was filed before Commissioner (Appeals). The said appeal was decided through impugned order-in-appeal dated 7-3-2018. The Learned Commissioner (Appeals) through impugned order has held that there is no provision in Central Excise law to take suo motu refund and further held that the duty was pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Learned Counsel has submitted that the same has been examined by original authority and it was found that the Cenvat credit was not taken by the unit to which the goods were dared and also that the directions in the Order-in-Appeal dated 8-10-2015 were to examine whether duty paid has been passed on or not and it was found that benefit of Cenvat credit was not passed on in respect of higher du ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
