2007 (1) TMI 331

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....i S. Gautam, DR, for the Respondent. [Order]. -  Heard both sides and perused record. 2. On 14-9-1995, the appellant made some supplies of cotton fabrics after payment of excise duty, by effecting debit in its Personal Ledger Account (PLA), kept for the exclusive purpose of payment of excise duty. On 19-9-1995, the appellant realized that no duty was payable on the consignment. ....

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....e date of detection by the assessee himself. 4. Aggrieved by the adjudication order, appeal was filed before the Commissioner (Appeals). The Commissioner held that this was a case of refund of duty paid, and Section 11B of the Central Excise Act, did not permit of suo-motu refund/credit taking by an assessees. He, therefore, reversed the adjudication order, confirmed duty demand of about R....

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.... is in the nature of account keeping that mistakes/errors take place. They are required to be corrected after proper verification. That is all that happened in the present case. Specific reliance has been made by the adjudicating authority on the provisions in the SRP Hand Book. That order did not call for intervention. 8. It is also seen that similar cases had come up before this Tribunal....