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TMI Blog2018 (11) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... u adjusted and there is nothing wrong in it. Appeal allowed - decided in favor of appellant. - E/20409/2018-SM - Final Order No. 21616/2018 - Dated:- 16-10-2018 - MR. S.S GARG, JUDICIAL MEMBER Shri T.V. Ajayan, Advocate, Chander Kumar Associates For the Appellant Shri KB Nanaiah, Superintendent(AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 02/01/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has confirmed the Order-in-Original to the extent of recovery of ₹ 3,17,329/- with interest. However the penalty was dropped. 2. Briefly the facts of the present case are that the appellants are involved in the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order, appellant filed appeal before the Commissioner(Appeals) who upheld the Order-in-Original with regard to duty and interest but dropped the penalty. Hence the present appeal. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the statutory provisions and is passed entirely based on assumptions and presumptions. He further submitted that the excess payment is only a wrong clerical entry in ER1 for the month of June 2012 and the appellant has not availed any irregular or wrong cenvat credit. He further submitted that before taking the suo motu credit, the appellant intimated the Department about this fact vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Steel Plant Vs. CCE [2002(149) ELT 708 (Tri. Bang.)] ix. Vinir Engineering Pvt. Ltd. Vs. CCE, Bangalore [2004(168) ELT 34 (Tri. Bang.)] x. Veena Diecasters Engineers Pvt. Ltd. Vs. CCE [2006(203) ELT 133 (Tri. Mum.)] xi. Serai Kella Glass Works Pvt. Ltd. Vs. CCE, Patna [1997(91) ELT 497 (SC)] xii. CCE, Bhubaneshwar Vs. Manishree Refractories Ceramics [1994(73) ELT 746 (Tri.)] xiii. RCC Sales Pvt. Ltd. Vs. CCE, Hyderabad [2008(223) ELT 53 (Tri. Bang.)] xvi. CCE, Guntur Vs. Empee Sugar Chemicals Ltd. [2007(211) ELT 293 (Tri. Bang.)] xv. Gopi Krishna Processors Pvt. Ltd. Vs. CCE, Jalandhar [2007(210) ELT 529 (Tri. Del.)] xvi. CST UP Vs. Auriya Chamber of Commerce, Allahabad [1986(25) ELT 867 (SC)] xvii. IOC Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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