2019 (6) TMI 1672

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..... ocate For the Respondent : Shri N.N. Prabhudesai, Supdt.(AR) ORDER PER: C J MATHEW This appeal lies against order-in-original no. Belapur/37-38/Bel-II/R-II/Commr/SLM/2010-11 dated 18th January 2011 of Commissioner of Central Excise, Belapur which has confirmed recovery of Rs. 72,98,407/- of CENVAT credit that was erroneously availed between November 2004 and January 2010 besides imposing penal .....

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..... in Neera Enterprises v. Collector of Central Excise, Chandigarh [1998 (104) ELT 382 (T)], Commissioner of Central Excise, Rajkot v. Bombay Dyeing & Mfg Co Ltd [1998 (97) ELT 101 (T) and host of others on similar lines preclude the recovery of duty in consequence of difference between quantity paid for and actual ascertainment on receipt. 6. In view of the above, we set aside the impugned order a .....

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