2012 (10) TMI 305

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....ri S. Mishra, Addl. Commissioner, for the Respondent. [Order]. - Heard both sides. 2. The Appellant filed this Appeal against the Order-in-Appeal No. 135/CE/B-I/2009 dated 21-12-2009, whereby ld. Commissioner (Appeals), Central Excise, Customs & Service Tax, Bhubaneswar has upheld the lower Adjudicating Authority's Order confirming the demand of credit along with the interest and imp....

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....dit with various other proposals for penalty etc. The lower Adjudicating Authority confirmed the proposals in the show cause notice. Aggrieved, the Appellant challenged the same before Commissioner (Appeals). Learned Commissioner (Appeals) upheld the lower Adjudicating Authority's Order. Hence the Appeal. 4. The contention of the Appellant is that they took suo motu credit, vide Entry No. ....

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....inable. 5. Learned A.R. reiterates the findings of the learned Commissioner (Appeals) and submits that suo motu taking of credit of excise duty paid without applying for refund, is not proper. In support of his contention, he has relies upon a decision of the Tribunal in the case of Tansi Watch Assembly Unit v. C.C.E., Salem reported in 2010-TIOL-1585-CESTAT-Mad. 6. I have consider....