2018 (1) TMI 1259

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.... ORDER As per the facts on record, the appellant is engaged in the manufacture of centrifugal fans and its spares which were being cleared by them on payment of duty, after availing the CENVAT credit of duty paid on the raw materials. It so happened that the appellant undertook certain trading transactions on electric motors and spares and inadvertently paid duty the duty of Rs. 5,47,960/- by d....

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....) and hence the present appeal. 3. The main contention for rejection of the assessee's appeal by Commissioner (Appeals) is that they were not within the jurisdiction to make suo moto entry of the wrongly paid duty. I note that in the ordinary course, the appellant should have taken the permission of the jurisdictional Assistant Commissioner before reversing the entry or should have filed a refu....

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....08 g. Gujarat Alkalies & Chemicals Ltd.. Vs. Commissioner of Central Excise - 2005 (190) ELT 406 h. Srinivasa Steel Rolling Mills Ltd. Vs. Commissioner of Central Excise, Coimbatore - 2006 (193) ELT 419 i. Commissioner of Central Excise, Indore Vs. Magnum Iron & Steel Ltd. - 2009 (247) ELT 347 j. Sopariwala Exports Pvt. Ltd. Vs. Commissioner of Central Excise, Vadodara - I - 2013 (291)....