2016 (12) TMI 1111

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....16<br>Central Excise<br>Mr. Anil Choudhary, Member (Judicial) Shri B. Kumar Iyer, Supdt (AR) for the Revenue Shri Atul Gupta & Shri Hrishikesh, Advocates Shri Kamal Jeet Singh, Advocate &nbsp;&nbsp;for the Assessee ORDER The issue in these appeals is whether suo-motu Cenvat credit taken of :- (i) the amount of duty paid by the assessee during pendency of appeal, and taking suo-muto ....

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....osed classification under the different heading being 3304 and demanded Excise Duty. The show cause was adjudicated on contest and the duty was demanded along with penalty. During pendency of appeal the appellant debited an amount of Rs. 29,65,427+ Rs. 2,178/- vide Entry No.1106 dated 20/07/2005. Subsequently, the appellant succeeded before this Tribunal in appeal being Final Order No.476-478/2005....

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....taken suo motu was demanded under Rule 14 of CCR, 2004. 4.&nbsp; Heard the parties. 5.&nbsp; I find that the issue is no longer res-integra and this issue have been considered by Hon'ble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore-III Vs Motorola India Pvt. Ltd. reported at 2006 (7) TMI 223, wherein under similar facts and circumstances, where the assessee h....