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2017 (11) TMI 2056 - CESTAT ALLAHABADReversal of CENVAT Credit - Availment of suo moto credit - not providing proper opportunity to the appellant to defend themselves inasmuch as they were not allowed to cross examine the jurisdictional Superintendent - HELD THAT:- It is seen that the issue on merits does not stand discussed by the Lower Authorities, i.e. as to whether the appellants was liable to pay the Cenvat credit or not. If such debit entry was not in fact, required to be made, the facts taking suo-moto credit under intimation to the Revenue would be a correction of the accounts. There are many decisions of the Tribunal lying down that such accounting correction will not require filing of refund claims. In as much the credit entry was made under intimation to the Revenue, the same will have the effect of seeking, Revenues permission. It is deemed fit to set aside the impugned order and remand the same to the Original Adjudicating Authority for examining the issue afresh, first on merits and then on the issue of Suo-moto taking of credit. Appeal allowed by way of remand.
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