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TMI Blog2023 (7) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs supplied to 100% EOU by not following the formula prescribed under Rule 3(7)(a) of Cenvat Credit Rules, 2004. It was also alleged that in the show cause notice that appellant had not paid excise duty of Rs. 54,796/- on the removal of samples of medicines taken out for the purpose of testing/ chemical examination. 2. During the course of enquiry, the appellant voluntarily paid an amount of Rs. 7,49,664/- and another amount of Rs. 54,976/-. The matter got decided vide Order-in-Original No.06/VDR-II/MP/ADC/09-10 dated 07.01.2010 as follows:- "(i) that the Cenvat credit has been availed correctly by the appellant as per the formula of rule 3(7)(a), upto 29.2.2008; (ii) the amendment in the formula by notification dated 05.12.2008 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of Rs. 1,60,002 towards wrong availment of Cenvat credit and imposition of penalty of Rs. ordered in the order-in-original dated 07.01.2010, out of the total eligible refund of Rs. 7,49,664/-. (ii) Time bar and doctrine of unjust enrichment are not applicable." Against the above mentioned order of the Assistant Commissioner, the appellant has appealed before Commissioner (Appeals) on the ground that principles of natural justice has not been followed as they have not issued any show cause notice regarding appropriation of an amount of Rs. 1,60,002/- and adjustment of penalty of Rs. 2,11,978. 4. Against the above mentioned order dated 09.06.2010, the appellants have preferred appeals before Commissioner (Appeals) which were decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any tax dues which are recoverable from the appellant. While holding this view, we also take shelter of the following decisions:- (i) In the case of CCE, Indore vs. Gahoi Foods Pvt. Limited - 2005 (180) ELT 186 (Tri. Del.), the Tribunal has passed the following order:- "3. Section 11 of the Central Excise Act contains the provisions for the recovery of sums due to Government. Section 11 empowers the officer to deduct the amount payable by any person from any money owing to the said person. In this matter, it has not been disputed that the demand of duty has been confirmed against the respondents under Order-in-Original dated 24-12-2001 and which has not been paid by them. In view of these facts, the Department was legally empowered to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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