2018 (2) TMI 1225

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..... n (Advocate) For The Respondent : Shri Sandeep Kumar Singh Deputy Commissioner (AR) ORDER Per: Anil G. Shakkarwar Present appeal is directed against Order-in-Appeal No. GZB-EXCUS-000-APP-0087-16-17 dated 21/06/2016 passed by Commissioner of Customs, Excise & Service Tax (Appeals) Meerut-II at Noida. 2. The brief facts of the case are that the appellants were manufacturers of excisable goods .....

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..... o take the credit of said amount. Through Order-in-Original dated 31/08/2015 appellant's request to take re-credit of the Cenvat credit reversed under the instructions of Range Superintendent was rejected. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The Learned Commissioner (Appeals) rejected the appellant's appeal and upheld the Order-in-Original dated 3 .....

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..... fter the sums had became recoverable after the due process of law they alone the sums should have been recovered. The action of the Range Superintendent, who recovered the amount which was not adjusted by the competent authority is not as per law. Therefore, by setting aside the impugned Order-in-Appeal and as a consequence Order-in-Original not having any force of law, I allow the appellant to ta .....

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