2005 (11) TMI 110

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.... reversed the Cenvat credit on 19th January, 2002 and the show cause notice was issued on 3rd June, 2002. The learned advocate brings to my notice 2004 (163) E.L.T. 172 (Tribunal) in the case of Emmellen Biotech v. CCE, Mumbai-VII which reads as follows :- "The credit wrongly taken was repaid within eight months before the issue of notice. Even if the appellant has not done so, debiting the wro....

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....ed/recovered. However, on going through the Section 11AB of the Central Excise Act, 1944, I find that it does not distinguish the fact whether the amount lying with the assessee has been utilized by it or not and therefore, lower adjudicating Authority has rightly demanded recovery of interest." Further, the learned Joint CDR reads out sub-para 1 of Rule 57AH which reads as follows :- "Where....