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TMI Blog2007 (11) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order No.186/2006-C.E., dated 14-6-2006 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Shri G. Venkatesh, the learned Consultant, appeared on behalf of the appellant and Smt. Sudha Koka, the learned SDR, for the Revenue. 3. We heard both sides. 4. The learned Consultant briefly explained the facts of the case. The appellants are engaged in the manufacture of dutiable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmission. The original authority demanded the amount of Cenvat Credit taken by the appellant. The appellants approached the Commissioner (Appeals) and the Commissioner (Appeals) has given a finding that there is no provision for the appellant to take the credit back. The only course open to them is claiming refund in the normal course. Therefore, he has upheld the order of the original authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries Ltd. v. CCE & C, Rajkot - 2001(132) E.L.T. 381 (Tri. - Mumbai) 6. On the other hand, the learned Departmental Representative urged that even though the appellants are entitled for the credit, once they had reversed it, there is no provision either in the Rules or in the law to take suo motu credit. The proper course wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich hold that no permission is needed for re-credit in respect of wrong reversal. These decisions will prevail over the single member decision relied on by the learned DR. It is also to be borne in mind that it is not the case of the Revenue that the appellants are not entitled for the credit. in these circumstances, it would be very harsh to deny the credit. The Audit Officers also ought to have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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