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2014 (4) TMI 459
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....nathan, Addl. Commissioner (AR) Order Per : B.S.V.MURTHY: Assessee had taken excess CENVAT credit amounting to Rs.82,68,868/- during March 2007 to September 2007 which was reversed by them when it was found out and pointed out by audit during the audit of the records. However, proceedings were initiated by issue of show-cause notice on 15.2.2012 on the ground that the appellant should hav....
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.... CENVAT credit should not be recovered from them under Rule14 of CENVAT Credit Rules, 2004 read with Section 11AA/11AB of Central Excise Act, 1944. Prima facie, the decision of the Hon'ble High Court of Himachal Pradesh appears to cover the case and the show-cause notice seems to have not been issued under appropriate Sections of Central Excise Act. The learned DR relied upon the decisions in the ....