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TMI Blog2015 (10) TMI 1651X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the decision of Motorola India Pvt. Ltd. (supra) came to the conclusion that suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit. In these circumstances, as the decision of Sopariwala Exports Pvt. Ltd. (supra) has been delivered by this Tribunal based upon the decision of Hon’ble High Court of Karnataka in the case of Motorola India Pvt. Ltd., therefore, I hold that the appellant has correctly taken suo moto credit of the duty paid twice. In these circumstances, impugned order is set aside. - Decided in favour of assessee. - Excise Appeal No. 2411 of 2011 - Ex (SM) - Final Order Nos. A/50324/2015-Ex(SM) - Dated:- 3-2-2015 - Mr. Ashok Jindal, Member (Judicial), JJ. For the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest and for imposition of penalty. The matter was adjudicated and demand along with interest was confirmed and penalty of ₹ 50,000/- was also imposed. On appeal, the order of adjudication was confirmed by the first appellate authority. Against the said order appellant is before me. 3. Learned Counsel submits that it is admitted fact that they have paid the duty twice and the supplementary invoice issued by the appellant were not accepted by the buyers. Therefore, they had taken suo moto credit. She submits that although there is no provision to take suo moto credit under section 11B of the Act, it is only a procedural lapse and for that Cenvat credit cannot be denied as held by this Tribunal in the case of Sopariwala Exports Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Tribunal in the case of Titawi Sugar Complex (supra). 7. On the other hand, learned Counsel has relied on the decisions of Sopariwala Exports Pvt. Ltd. (supra) wherein on the similar facts, this Tribunal had came to the conclusion that decision of Motorola India Pvt. Ltd. [2006 (206) ELT 90 (Kar)] was not placed before the Larger Bench of this Tribunal in the case of BDH Industries Ltd. (supra), therefore the decision of BDH Industries Ltd. (supra) cannot be relied upon and thereafter this Tribunal following the decision of Motorola India Pvt. Ltd. (supra) came to the conclusion that suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit. In these circumstances, as the decision of Sopa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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