9911796707
TMI Blog2010 (9) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... aid - adjudicating authority confirmed the duty and imposed penalty on the ground that the appellant cannot take credit of the duty paid in excess on their own and instead should have filed refund claim under Section 11B of the Act – Held that:- Tribunal, considering the Chartered Accountant’s certificate produced by the assessee, according to which the assessee did not receive payment in excess o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n short the Act against the order dated 17th October, 2005 [2006 (194) E.L.T. 458 (Tri. - Del.)] passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi, Principal Bench, New Delhi (in short Tribunal ), whereby allowing the appeal of the respondent-assessee, the order of Commissioner (Appeals) has been set aside. 2. On perusal of the impugned order, it appears that the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilment of credit of the duty paid in excess is not correct, since the appellant is working under SRP system and the duty is cast upon them to discharge the correct duty liability and to discharge the correct duty liability if the appellant corrects the error in their record before the end of the month in question, there should not be any objection to that, and reflect the same in monthly Return R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate produced by the assessee, according to which the assessee did not receive payment in excess of 18% duty, as also the certificate given by the assessee customer that they have not paid in excess of the duty @ 18% nor they have availed the credit in their Modvat record in excess of the duty @ 18%, set aside the order of the appellate Commissioner. 7. After hearing learned counsel for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
