9911796707
TMI Blog2001 (5) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... ri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Briefly stated the facts of the case are as under :- 1.1 The appellants during the relevant period were paying full rate of duty whereas they were entitled to the benefit of exemption of Notification 175/86-C.E. and were required to pay concessional rate of duty. At the time of assessing the RT 12 Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11A for the recovery, if any. Thereafter, the appellants were issued show-cause notice on 29-9-1997 proposing recovery of the said credit which was taken by the appellants in terms of Superintendent s direction, under the provisions of Section 11D. The said notice culminated into the order passed by the Additional Commissioner, confirming the duty and also imposing penalty and interest. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have clearly erred in proceeding by invoking the provisions of Section 11D. 3. Shri V.K. Chaturvedi, ld. SDR appeared for the Revenue and reiterated the reasoning of the authorities below. 4. After considering the submissions made from both the sides, we prima facie agree with the appellants that it is the case on recovery of erroneously granted refund and the show-cause notice issued on 3-12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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