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TMI Blog2016 (11) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent has been set aside by the adjudicating authority and upheld by the Tribunal. We also note that the amount paid by the respondent is “under protest” by a debit in Cenvat account. Adjudicating authority has correctly relied upon the various case laws as decided by the Tribunal, that in this factual position, there cannot be a dispute as to eligibility to avail the Cenvat credit/recredit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropped the proceedings initiated against the respondent by show cause notice dated 25.11.2003. 4. The relevant facts that arise for consideration, after filtering out unnecessary details are respondent was visited by the officers and it was observed that they were filling excess quantity of their finished goods in bags and such excess goods is not reflected in records. Officers directed the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mental representative after taking us through the entire case papers submits that there are no provisions for availing suo-motu credit of the amount paid. It is his submission that provisions of Cenvat credit Rules 2004 read with the provisions of Central Excise Act 1944 do not empower an assessee to avail suo-motu credit. 6. Learned Counsel appearing on behalf of the respondent would submit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch, the findings of the fact of adjudicating authority are not disputed i.e. the demand of the duty on the respondent has been set aside by the adjudicating authority and upheld by the Tribunal. We also note that the amount paid by the respondent is under protest by a debit in Cenvat account. Adjudicating authority has correctly relied upon the various case laws as decided by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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