2018 (6) TMI 1131

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.... Commissioner (AR) For the Respondent Per: S.S GARG This appeal has been remanded by the High Court vide its Order dated 09.11.2017 whereby the High Court has set aside the order of the Tribunal dated 17.02.2017 and direct the Tribunal to re-consider the matter afresh. Briefly the facts of the case are that the lower authority vide Order-in-Original has confirmed demand of Rs. 58,333/- (Rupe....

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....inciples of natural justice. The lower authority vide the impugned order has confirmed Rs. 58,333/- (Rupees Fifty Eight Thousand Three Hundred and Thirty Three only) being the amount short paid under Rule 11(2) of Cenvat Credit Rules, 2005 along with interest and imposed penalty of Rs. 58,333/- (Rupees Fifty Eight Thousand Three Hundred and Thirty Three only) under Rule 15(1) of Cenvat Credit Rule....

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....to know about the same from others engaged in the field he took back the credit of excess amount in their PLA account. He further submitted that it was done under genuine impression that the excess duty paid can be taken back to their account as credit for the payment of duty for future clearances. He further submitted that this has been stated in the show-cause notice itself that he has taken the....