2016 (4) TMI 684

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....ant For the Respondent : Sri A.K. Biswas, Supdt. (A.R.) ORDER Per Sri H. K. Thakur These appeals have been filed by the appellant with respect to Order-in-Appeal No. 69-70/KOL-III/2011 dated-01/03/2011 passed by Commissioner of Central Excise (Appeal-I) Kolkata as first appellate authority. 2. Shri B.N. Chattopadhyay, Consultant appearing on behalf of the appellant submitted that ea....

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....volved in the present appeals is April, 2008 to March, 2009 and April, 2009 to February, 2010. That during the relevant period the CENVAT Credit under Rule 6 (3A) was only required to be reversed by the appellant which was done.It was further, submitted by the Ld. Consultant that this Bench on 18/12/2015 directed the appellant to furnish C.A. Certificate regarding reversal of credit under the prov....

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....alculation for which no penalty should be imposed when the appellant is ready to discharge differential duty liability alongwith interest. 3. Shri A.K. Biswas, Supdt. (A.R.) appearing on behalf of the Revenue argued that C.A. certificates now being produced by the appellant have not been verified by the adjudicating authority therefore, the same cannot be accepted as appropriate credit reversal....

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....he matter is remanded back to the adjudicating authority for verifying the CENVAT Credit reversed by the appellant under the provisions of Rule 6 (3A) of CENVAT Credit Rues, 2004. If there is any short payment as accepted by the appellant then the same should be reversed/paid back alongwith interest. However, no malafide can be attributed on the part of the appellant as reversal of CENVAT Credit a....