2017 (1) TMI 794

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....hri Rajesh Chhibber, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent Per: (Dr.) Satish Chandra: The present appeal is filed by the appellant, M/s Good Luck Steel Tubes Ltd. against Order-in-Original No. 21/Commissioner/Noida/2008 dated 13/06/2008 passed by Commissioner, Central Excise, Noida. The period is 04/05/2006 to 10/08/2006. 2. The brief facts....

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....d have deposited the amount of SAD by way of cash, they were eligible to utilize the credit balance in the DFCE Scrip for the subsequent imports. It is not in dispute that the appellant is a regular importer and they are importing sufficient quantity of inputs over the period and as such there was no cause on the part of appellant to indulge in so called wrong availment of credit. In the instant c....

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....d. Versus Commissioner of Central Excise, 2010 (256) E.L.T. 276 (Tri. - Bangalore). 4. After hearing both the parties and on perusal of the record it appears that the use of DFCE Account for payment was settled for clarification of the Board where it was stated that if there is any error in making the assessment and there is no suppression or misrepresentation on the part of the assessee then m....