2005 (11) TMI 110

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..... cause notice was issued on 3rd June, 2002. The learned advocate brings to my notice 2004 (163) E.L.T. 172 (Tribunal) in the case of Emmellen Biotech v. CCE, Mumbai-VII which reads as follows :- "The credit wrongly taken was repaid within eight months before the issue of notice. Even if the appellant has not done so, debiting the wrong credit on its own, and only paid it after notice was issued .....

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..... ntral Excise Act, 1944, I find that it does not distinguish the fact whether the amount lying with the assessee has been utilized by it or not and therefore, lower adjudicating Authority has rightly demanded recovery of interest." Further, the learned Joint CDR reads out sub-para 1 of Rule 57AH which reads as follows :- "Where the Cenvat credit has been taken or utilized wrongly, the same alon .....

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