2016 (2) TMI 719

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Supreme Court and CESTAT, I set aside the Order-In-Original No. 18/DI/JC/CE/2009 dated 18/11/2009 passed by the Joint Commissioner, Customs & Central Excise, Nagpur and allow the Departmental appeal. 14.2 The credit availed suo moto by the respondent to the extent of Rs. 11,11,912/- during February, 2008 is hereby disallowed and recovery of the same with interest at the appropriate rate is hereby ordered. 14.3 In view of the contravention of the abovementioned provisions of the Cenvat Credit Rules, 2004, penalty of Rs. 11,11,912/- under sub-rule (3) of the Rule 15 of the Cenvat Credit Rules, 2004 read with Rule 25 of the Central Excise Rules, 2002 is imposed on the respondents. 2. The fact of the case is that there wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e order-in-original dated 18/11/2009 dropped the proceedings. Aggrieved by the said order, Revenue filed appeal before the Commissioner (Appeals) which was allowed vide order in appeal dated 9/7/2010 and the Ld. Commissioner (Appeals) demanded interest as well as imposed equivalent penalty, therefore appellant is before me. 3. Shri P.V. Sadavarte, Ld. Counsel for the appellant submits that against the order-in-original, Revenue filed appeal before the Ld. Commissioner (Appeals) only on the ground that the appellant has not followed the procedure laid down under Section 11B for grant of refund and suo moto credit taken by the appellant was not ground in the Revenue's appeal therefore order of the Ld. Commissioner (Appeals) is not corr....