2017 (11) TMI 2056

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....: Shri Pawan Kumar Singh (Superintendent) AR. ORDER PER: ARCHANA WADHWA After rejecting the request for adjournment I precede the appeal to decide the appeal itself. Accordingly I have heard Shri Pawan Kumar Singh, Superintendent praying for the revenue and have gone through the impugned order passed by the authorities. 2. As per facts the appellants are engaged in the manufacture of R....

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....f the ER-I Returns, it was found that the appellant had taken suo moto credit. In view of this, a show cause notice was issued to the appellant for recovery of this wrongly taken suo moto credit along with interest and imposition of penalty under Rule 15 of the Cenvat Credit Rules, 2004. The show cause notice was adjudicated by the Addl. Commissioner vide order-in-original dated 24.01.2011 by whic....

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....thorities, that this fact was also declared in the ER-I Return, and that in view of this, the department cannot seek its recovery and that the impugned order confirming the Cenvat credit demand along with interest and penalty is not sustainable. It is further contended that the impugned order is not sustainable in law because it has been passed in violation of principles of natural justice without....