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TMI Blog2017 (11) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... out a case that the suo moto credit is not permitted therefore the availment of suo moto credit is in contravention of the provision. The adjudicating authority confirmed the demand. The appellant filed appeal before the Commissioner (Appeals) which upheld the order of the adjudicating authority. Being aggrieved by the order-in-appeal appellant filed appeal before the Tribunal. The Tribunal vide order No.A-329/WZB/2005/C-II dt. 21.4.2005 remanded the matter to the adjudicating authority only to verify that on the same goods the duty was paid after 1.1.1999 and it was also held that if the same is found to be correct in the demand cannot be sustained. The adjudicating authority in the denovo adjudication once again confirmed the demand by di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the submissions made by both the sides and perused the records. We find that in the earlier round of litigation this Tribunal vide order dt. 21.4.2005 remanded the matter by recording the observation as under: "It is not disputed that the practice of debonding and rebonding was being followed by the appellants without any objection by the central excise authorities. The Commissioner (Appeals) has accepted that if the debonding and rebonding was done at the end of the financial year as a matter of practice, even the Assistant Commissioner might not have objected and would have allowed the appellants to do so. However, since the action of rebonding and debonding was resorted to in the present case not at the end of the financial year b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied by the adjudicating authority that the stock on which reversal of credit was made as on 31.12.1998 and suo moto credit was taken on 1.1.1999 has been cleared on payment of duty. In this regard we perused the report of Superintendent dt. 27.9.2006 which is scanned below: From the above report it is clear that the report was given on the direction of the adjudicating authority wherein it was categorically stated that the stock of motor spirit which was de-bonded on 31.12.1998 and re-bonded on 1.1.1998 was cleared by the assessee on payment of duty during the period 1.1.1999 to 6.1.1999. This report is based on verification of RG.1, PLA, RT-12 records. It is observed that the adjudicating authority though directed the Superintendent for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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