High Court Confirms Section 11D for Duty Recovery; Allows CENVAT Offset, Orders Penalty Review.

The HC affirmed the applicability of Section 11D of the Central Excise Act, 1944 for recovery of excess duty collected. The petitioner had filed Form SVLDRS-1, admitting tax liability, thereby attracting Section 11D(1). The challenge to the show cause notice's jurisdiction was rejected. The petitioner is liable to pay the self-assessed duty, having paid a partial amount. The petitioner is entitled to set off the tax liability through CENVAT credit u/r 3(1) of the CENVAT Credit Rules, 2004, subject to establishing input tax payment. The HC directed revisiting the penalty imposition. The benefit of CENVAT credit cannot be denied. The petition was disposed of. .....

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