2018 (3) TMI 245

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....pellant Shri V.K. Agarwal, Addl. Commr (AR) - for Respondent ORDER Per: (Dr.) Satish Chandra Heard Shri V.K. Agarwal, learned A.R. on behalf of the department and Shri T. Chandran Nair, learned Advocate for the appellant-assessee. 2. The first appeal is filed by the department against order-in-original No.03/Commr(KAP/LTU/2009 dated 17.03.2009. The next three appeals are filed by th....

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....4. With this back ground, we have heard Shri Chandran Nair, learned Advocate on behalf of the appellants and Shri V.K. Agarwal, learned A.R. for the department. 5. On perusal of the records, it appears that appellant is not entitle to take suo motu credit as per the Larger Bench decision of the Tribunal in the case of BDH Industries Ltd. v. Commissioner of Central Excise - 2008 (229) ELT 364 (T....

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.... himself within the limits of the show-cause notice which is for recovery of amount of credit availed suo motu by the assessee and has made recovery of cash contingent upon non-availability of sufficient credit which is disputed as the credit that has been availed was utilised and subsequently recredited suo motu. The ground on which the Revenue has sought recovery of cash does not have any basis ....