2023 (4) TMI 602

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....served that the appellant had debited an amount of Rs. 1,60,97,664/- vide entry No. 2114 dated 30.09.97 in the RG23A Pt. II register voluntarily towards inadmissible modvat credit availed in respect of inadmissible capital goods i.e. structural channels and cement during the period prior to 1996-97. A show cause notice was issued to the appellant which was confirmed by the adjudicating authority vide Order-In-Original(OIO) dated 15.12.97. Being aggrieved by the said OIO, the Appellant preferred an appeal against the OIO before the Commissioner (Appeals) and an Order-In-Appeal dtd. 26.07.99 was passed that credit on pipes and tubes and wire and cables could be availed and credit on other items disallowed. The Appellant filed appeal before CE....

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....0/Commr/Surat-II/2012 dtd. 18.10.2022 (E/10141/2013) are same. The Hon'ble CESTAT, Ahmedabad vide Order dtd. 03.04.2019 allowed the Appeal No. E/595/2011 by way of remand (by setting aside the OIA No. BC/10/Surat-II/2011 dtd. 08.03.2011) against which the lower adjudicating authority sanctioned and paid the amount of Rs. 65,98,211/- on 11.11.2019 vide order dtd. 11.11.2019 then the subject matter of present appeal (E/10141/2013) in respect of suomotu credit of Rs. 65,98,211/- & its further disposal has became infructuous. 4. He also submits that at the time of credit of Rs. 65,98,211/- the appellant duly informed to the Assistant Commissioner, Division -II, Ankleshwar vide letter dtd. 26.03.2008. Appellant have not suppressed any material ....

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....gned order. 7. We have carefully considered the submissions made by both sides and perused the record. 8. We find that the short issue involved in the present case for determination is as to whether the appellant could suomotu take the credit reversed during the litigation. However we noticed that impugned order under challenge in this matter was passed on 18.10.2012 whereas as per the submission of the appellant that disputed amount of Rs. 65,98,211 was already refunded by the Assistant Commissioner, Central GST, Division -X, Vadodara-II, vide Order-In-Original No. 15/Dn-X/NNB/REFUND/19-20 dtd. 11.11.2019. The reversal of entry No. 1109 dtd. 25.03.2011 for filing appeal before the CESTAT in Appeal No. E/595 /2011 against the OIA No. BC/1....