TMI Blog2023 (4) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 and Reversal of Entry No. 1109 dtd. 25.03.2011 disputed in the present appeal No. E/10141/2013 are same. The matter is remanded to the adjudicating authority to consider these aspects and to decide the matter a fresh after verifying the records /details of the appellant as claimed by them before this tribunal. - Excise Appeal No. 10141 of 2013-DB - Final Order No. A/10858/2023 - Dated:- 11-4-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri. Mrugesh Pandya, Advocate for the Appellant Shri. R.K. Agarwal, Superintendent (AR) for the Respondent ORDER This is an appeal filed against Order-In-Original No. 70/Commr./Surat-II/2012 dtd. 18.10.2012 passed by the Commissioner, Customs Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit of an amount of Rs. 65,98,211/- as Cenvat Credit vide their entry No. 81 dtd. 27.03.2008 in their cenvat account without filing any application for refund claim and without submitting any evidence to the effect that principle of unjust enrichment was followed in respect of restored credit amounting to Rs. 65,98,211/- as required under Section 11B of the Central Excise Act, 1944. Accordingly, a Show cause notice was issued to them for recovery of the suomotu credit along with proposal for penalty. In adjudication, the demand was confirmed and the penalty of equal amount was imposed vide impugned order. Hence, the present appeal. 3. Shri Mrugesh Pandya, Ld. Counsel for the appellant submits that Reversal of Entry No. 1109 dtd. 25.03.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 11B of the Central Excise Act, 1944. He placed reliance on the following decisions. (i) Commissioner of Central Excise, Surat II Vs. Vardhman Acrylics Ltd. 2013 (292) ELT 558 (Tri. Ahmd) (ii) Hawkins Cookers Ltd. Vs. Commissioner of Central Excise, Mumbai III- 2017 (346) ELT 298 (Tri,.- Mumbai) (iii) Lona Industries Ltd. Vs. Commissioner of Central Excise, Raigad 2015 (330) ELT 575 (Tri. Mumbai) (iv) Ultra Tech Cement Ltd. Vs. Commissioner of C.Ex.,Tirupati -2010 (261) ELT 696 (Tri. Bang.) (v) Colgate Palmolive (India) Ltd. Vs. Commr.ofC.Ex., Auranabad- 2017(358) ELT 524 (Tri. Mumbai) (vi) Bock India Pvt. Ltd. Vs. Commissioner of C.Ex., Vadodara -2009 (241) ELT 251 (Tri. Ahmd.) (vii) ICMC Corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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