TaxTMI 
TaxTMI 
2010 (4) TMI 935
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....dent. ORDER After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. In adjudication of 3 show-cause notices, the original authority had, by an Order dated 21-9-99, disallowed certain credits taken by the assessee. Pursuant to that orde....
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....mount. The demand was contested. In adjudication of the dispute, the original authority, by Order dated 31-7-08, held against the assessee and imposed on them a penalty of Rs. 5,000/-. In an appeal filed against the said Order, the Commissioner (A) held against the appellant (assessee). Hence the present appeal and the stay application. 3. After a perusal of the records, we find that the lower ap....
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....as relied on the Tribunal's Larger Bench decision in BDH Industries Ltd. v. Commissioner of Central Excise (Appeals), Mumbai-I [2008 (229) E.L.T. 364 (Tribunal-LB) = 2008 (87) RLT 566 (CESTAT-LB)] wherein, it was held that there was no provision under Central Excise Act and Rules allowing suo motu taking of credit or refund without sanction by the proper officer. 4. We are of the view that the su....