Hindustan Petroleum Corpn. Ltd. Versus The Commissioner of CGST & Central Excise, Navi Mumbai Commissionerate
Central Excise
2018 (10) TMI 1371 – BOMBAY HIGH COURT – 2019 (365) E.L.T. 319 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 15-10-2018
Central Excise Appeal No. 68 of 2018
Central Excise
M. S. Sanklecha And Riyaz I. Chagla, JJ.
For the Appellant : Ms. Mansi Patil
For the Respondent : Mr.Vijay Kantharia with Mr.J.B.Mishra
ORDER
P.C.:
This appeal under section 35G of the Central Excise Act, 1944 challenges the order dated September 28, 2017 passed by the Custom, Excise and Service Tax Appellate Tribunal, Mumbai (the Customs, Excise and Service Tax Appellate Tribunal (for short “the Tribunal”)).
2. Ms.Manasi Patil,
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itted on the above two substantial questions of law.
4. At the request of the parties, the appeal is taken up for final disposal as the dispute is within a narrow compass. Regarding question (a)
5. The impugned order dated September 29, 2017 of the Tribunal confirms the demand of interest for the period commencing with the Cenvat Credit taken by the appellant till it is voluntarily reversed. This was after rejecting the evidence in the form of Chartered Accountant's certificate which shows month- wise balance of credit available. This would establish that the appellant had total credit available in excess of that utilised during the months for which demand has been made. Thus, it follows that the wrongly taken credit was not utilised
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