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TMI Blog2017 (2) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... her, once the entire duty of ₹ 2,21,712/- paid by the appellant can be appropriated partially and demand be confirmed for the balance amount of ₹ 1,00,000/- and interest can be demanded? - Section 11AA ibid - Held that: - since the Central Excise duty liability was paid by the appellant prior to passing of the said adjudication order, the provisions of Section 11AA would not be applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng recovery of Modvat credit availed by the appellant. The SCN was adjudicated by the department, and thereafter, the matter went up to the Hon ble Delhi High Court. The Hon ble High Court vide judgment dated 6-2-2013 [2013 (289) E.L.T. 241 (Del.)] disposed of the appeal filed by the appellant holding as follows : 5. It is clear that if there was valid exercise of the option, he could not have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll take instructions accordingly. 2. Pursuant to the above judgment of the Hon ble High Court, the department completed the adjudication proceedings and passed the order dated 31-12-2014, wherein demand of ₹ 2,21,712/- was confirmed against the appellant and an amount of ₹ 1,21,712/- deposited by the appellant earlier was appropriated against the adjudged demand and the balance am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Hon ble Delhi High Court vide judgment dated 6-2-2013 have directed the department to compute the amount of duty payable by the appellant. Pursuant to the said direction, the Assistant Commissioner of Central Excise, New Delhi vide order dated 31-12-2014 has confirmed the demand of ₹ 2,21,712/- and appropriated only ₹ 1,12,712/- from the amount of ₹ 2,21,712/- deposited by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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