2016 (11) TMI 1130

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....ORDER Heard both sides. 2. The appeal is filed against OIA-45/2009-AHD-I-CE/ID/COMMR-A-/AHD dt 27/02/2009 passed by Commissioner of Central Excise(Appeals) AHMEDABAD-I. 3.  The facts of the case, in brief, are that the appellants are manufacturer of excisable goods falling under Chapter  84 of CETA, 1985. The appellant during the period of Sept. 2007 to December 2007 instead of availi....

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.... entire amount collected has been deposited with the Dept,.albeit by debiting their CENVAT Credit account and the said fact has been acknowledged in the show cause Notice as well as in the impugned order. The grievance  of the department is that the excess amount paid by debiting CENVAT Credit amount, instead of availing the exemption, is recoverable from  under Section 11D of CEA,1944. ....