2013 (3) TMI 279

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....he Respondent. ORDER The brief facts of the case are that during the period 16-8-2001 to 18-8-2001, officers of the Directorate General of Central Excise Intelligence visited the factory of M/s. Bharat Heavy Electricals Ltd., Trichy (hereinafter referred to as 'BHEL'), who are manufacturers of 'high pressure boilers and parts thereof' and noticed that BHEL was availing MODVAT/CENVAT credit on in....

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....le Rule 52A of the Central Excise Rules, 1944. Admitting the above clearances without payment of duty, BHEL had since paid an amount of Rs. 24,67,328/- towards duty liability. Show-cause notice dated 3-12-2002 was issued to BHEL for recovery and appropriation of the above mentioned amount, together with interest, and penal action was also proposed. Show-cause notice dated 9-10-2002 (covered the pe....

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....equal amount under Section 11AC of the Central Excise Act, 1944 read with Rule 13 of the CENVAT Credit Rules, 2001/2002 and also imposed a penalty of Rs. 10,000/- under the provisions of Rule 57-I(4), Rule 57AH and Rule 173Q of the Central Excise Rules, 1944, confirmed demand of interest under Section 11AB and confirmed the amount of Rs. 33,53,362/- under Section 11D. Hence this appeal. 2. We hav....

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....able, in the light of the decision of the Larger Bench of the Tribunal in Unison Metals Ltd. v. Commissioner of Central Excise, Ahmedabad - 2006 (204) E.L.T. 323 (Tri.-LB) = 2006 (4) S.T.R. 491 (Tribunal-LB)] holding that Section 11D provides that any amount which has been collected as excess duty and not paid to the credit of the Central Government shall be liable to be recovered but in the case ....