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TMI Blog2016 (10) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim pursuance to the order of the Tribunal 26.2.2006 as they already taken the sue motto credit. Since, for the duty liability involving the same period two proceedings were initiated and it has been held in the refund proceeding that the Appellant are eligible to the refund and the Appellant claims that no refund has claimed pursuant to the CESTAT Order as they had already taken suo motto cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit ₹ 1,67,879/- without any duty paying documents or specific Order to avail the credit. Consequently, a demand notice was issued for recovery of the said amount on 15.3.2012 alongwith proposal for imposition of penalty. On adjudication, the demand was confirmed and penalty of equal amount imposed besides, imposition of personal penalty on the Director and redemption fine of ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the month of March 2011 paid earlier in discharge of their duty liability. For recovery of the suo moto credit demand notice was issued on 15.03.2012 which is the subject matter of present Appeal. The Ld Advocate further submitted against the rejection of refund, the matter reached this Tribunal and vide Order No A/10138/2016 dt 26.2.2016 after considering the submissions advanced by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter making the payment in cash, the Appellant had taken suo motto credit of the amount reversed earlier, the present proceeding for recovery of the credit has been initiated. The Ld advocate categorically submits that they have not filed any refund claim pursuance to the order of the Tribunal 26.2.2006 as they already taken the sue motto credit. Since, for the duty liability involving the same per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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