2018 (2) TMI 562

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....sra Heard both sides. 2. This is an appeal filed against the order-in-appeal No.DMN-EXCUS-00-APP-133-14-15 dated 21.07.2014 passed by Commissioner (Appeals) of Central Excise, and Service Tax-Daman. 2. The short issue involve in the present Appeals is whether the Appellant-Assessee could avail suo motu re-credit of the duty initially paid/reversed in their books of accounts, after a period of t....