9911796707
TMI Blog2017 (11) TMI 2056X X X X Extracts X X X X X X X X Extracts X X X X ..... not allowed to cross examine the jurisdictional Superintendent - HELD THAT:- It is seen that the issue on merits does not stand discussed by the Lower Authorities, i.e. as to whether the appellants was liable to pay the Cenvat credit or not. If such debit entry was not in fact, required to be made, the facts taking suo-moto credit under intimation to the Revenue would be a correction of the accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard Shri Pawan Kumar Singh, Superintendent praying for the revenue and have gone through the impugned order passed by the authorities. 2. As per facts the appellants are engaged in the manufacture of Rotor Starter, Column Component, Container Bin, etc. chargeable to central excise duty. They availed Cenvat credit of duty paid on inputs used in or in relation to the manufacture of their final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest and imposition of penalty under Rule 15 of the Cenvat Credit Rules, 2004. The show cause notice was adjudicated by the Addl. Commissioner vide order-in-original dated 24.01.2011 by which the Addi. Commissioner held that the appellant cannot take suo moto credit which had earlier been reversed by them and accordingly, denied this credit confirming the demand and imposed penalty of eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h interest and penalty is not sustainable. It is further contended that the impugned order is not sustainable in law because it has been passed in violation of principles of natural justice without giving proper opportunity to the appellant to defend themselves inasmuch as they were not allowed to cross examine the jurisdictional Superintendent, who allegedly instructed the appellant to reverse th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
