9911796707
TMI Blog2017 (7) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant, Hiragange Associates, For the Appellant Mr. N. Jagadish, AR, For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 27.10.2008 passed by the Commissioner (A) whereby the Commissioner (A) has upheld the Order-in-Original but set aside the penalty imposed under Section 11AC of the Central Excise Act. 2. Briefly the facts of the present case are that appellants are engaged in the manufacture of alternators falling under various chapter headings of CETA, 1985. During the audit on the records of the appellant by the internal audit party of LTU, Bangalore, it was observed that they have availed credit of ₹ 4,32,322/- during the month of 05/2007 without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that there was short-payment of duty for price differential collected from the customer which was pointed out by the department during audit in 2006 and the said amount was paid to the department and in order to collect the amount so paid to the Department, supplementary invoices were issued and while computing the liability for the month of November 2006 to February 2007 there was no need to add value of the supplementary invoices in the value of clearances but due to clerical mistake the same was also included and the amount was paid and the said mistake was noticed during May 2007 and self-assessment was made in May 2007 returns in terms of Rule 12BB applicable for LTU. He further submitted that Revenue is wrongly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the reliance placed on BDH Industries Ltd. case (supra) i s not applicable in the present case. In support of this submission, the appellant relied upon the decision in the case of M/s. Lark Wires and Infotech Ltd. Vs. CCE: 2008-TIOL-1502-CESTAT-AHM wherein it has been held that amount debited in RG-23A is as per the direction of the officers who conducted the audit and later reversed the actual amount ineligible credit independent of reversal of credit made, it is basically an adjustment of credit which can be done without filing any refund application. 5. After considering the submission of both the parties and perusal of the material on record, I find that in the present case, it is not the CENVAT credit which was availed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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