https://www.taxtmi.com/highlights?id=71663 Suo-moto re-credit - duty paid twice - The appellant being law abiding assessee even though suo-moto credit was available to them, they had reversed the same on pointing out by the audit officers. Thereafter, the department could have regularized by allowing the re-credit but instead the appellant were issued the show cause notice for demand of re-credit made by the appellant suo-moto despite the fact that they had already reversed the same - the show cause notice itself ab initio, void and illegal. - AT en-us Sat, 26 Aug 2023 10:56:56 +0530 Sat, 26 Aug 2023 10:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71663 Suo-moto re-credit - duty paid twice - The appellant being law abiding assessee even though suo-moto credit was available to them, they had reversed the same on pointing out by the audit officers. Thereafter, the department could have regularized by allowing the re-credit but instead the appellant were issued the show cause notice for demand of re-credit made by the appellant suo-moto despite the fact that they had already reversed the same - the show cause notice itself ab initio, void and illegal. - AT Highlights Central Excise Sat, 26 Aug 2023 10:56:56 +0530 https://www.taxtmi.com/highlights?id=71663