2010 (9) TMI 805

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....[Order per : Dhirendra Mishra, J. (Oral)]. - The appellant/revenue has preferred this appeal under Section 35G of the Central Excise Act, 1944 (in short "the Act" against the order dated 17th October, 2005 [2006 (194) E.L.T. 458 (Tri. - Del.)] passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi, Principal Bench, New Delhi (in short "Tribunal"), whereby allowing the appeal of....

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....der Section 11B of the Act. 3. The Commissioner (Appeals) upheld the order of the adjudicating authority. However, the Tribunal held that in case of availment of credit of the duty paid in excess is not correct, since the appellant is working under SRP system and the duty is cast upon them to discharge the correct duty liability and to discharge the correct duty liability if the appellant ....

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....ichment of the assessee. 5. Heard learned counsel for the appellant and perused the impugned order. 6. The Tribunal, considering the Chartered Accountant's certificate produced by the assessee, according to which the assessee did not receive payment in excess of 18% duty, as also the certificate given by the assessee customer that they have not paid in excess of the duty @ 18% nor ....