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TMI Blog2011 (1) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... unt involves legal issue required to be decided by the authorities, in accordance with law - The Larger Bench of the Tribunal in the case of BDH Industries Ltd. (2008 -TMI - 30889 - CESTAT MUMBAI) held that in such a scenario, refund applications are required to be filed. In the absence of any reasons as to why the re-credit was being claimed by the appellant, it is not possible to hold that such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir cenvat account being duty credit corresponded to the stock as on 08.07.04. The balance of the credit was declared as NIL in the monthly statement of August 2004 and onwards. 2. After a gap of around two years, the appellant took re-credit of the already debit credited to the extent of Rs.5,77,034/- in the monthly returns of April 2006. However out of the total re-credit, the appellant again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and along with confirmation of interest and imposition of penalty to the extent of 100% of duty. 4. On appeal against the above order Commissioner (Appeals) upheld the confirmation of demand but set aside the penalty on the ground that the credit was availed by the appellant on record and the said fact was intimated to the Revenue. The said order of Commissioner (Appeals) is impugned before Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which for better appreciation is reproduced below: M/s. Rita Dyeing Printing Mills Pvt. Ltd. has NIL balance as per ER-1 for the month of July 2004 and above party had debited an amount of Rs.5,84,907/- towards their clearance liability at the end of month and Rs.19,30,568/- on 08.07.04 towards pre-budget 2004 and balance shown was NIL. Therefore the party vide their letter dated 02.05.06 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the authorities, in accordance with law. The Larger Bench of the Tribunal in the case of BDH Industries Ltd. reported in 2008 (229) ELT 364 (Tri. LB) held that in such a scenario, refund applications are required to be filed. In the absence of any reasons as to why the re-credit was being claimed by the appellant, it is not possible to hold that such re-credit was on account of any arithmetical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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