Jayaswal Neco Industries Ltd., ... vs The Commissioner Of Central ...
2021 Latest Caselaw 13916 Bom

7-CEL-2-19                                                                                                                   1/2


                       IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                 NAGPUR BENCH, NAGPUR.

                           CENTRAL EXCISE APPEAL (CEL) NO.02 OF 2019

                 Jayaswal Neco Industries Ltd. MIDC, Industrial Area, Butibori, Nagpur
                                                              -vs-
                                  The Commissioner of Central Excise, Nagpur
---------------------------------------------------------------------------------------------------------------------------------
Office notes, Office Memoranda of
Coram, appearances, Court's orders                                   Court's or Judge's Orders.
or directions and Registrar's orders.


                                   Shri Rajesh Oswal, Advocate for appellant.
                                   Shri S. N. Bhattad, Advocate with Shri Kunal Malamwar, Advocate for
                                   respondent.

                                   CORAM : A. S. CHANDURKAR AND G. A. SANAP, JJ.

DATE : September 27, 2021

Heard.

It is submitted by the learned counsel for the appellant that the Appellate Tribunal while deciding the appeal preferred by the present appellant had placed reliance on the decisions of Larger Bench of the Tribunal in BDH Industries Ltd. vs. Commissioner of Central Excise (Appeals) 2008 (229) ELT 364 (Tri- LB). He further submits that said decision of the Larger Bench is the subject matter of challenge in Central Excise Appeal No.11/2009 which is still pending before the Principal Seat of this Court.

In view of aforesaid the appeal is admitted on following substantial questions of law :

(a) Whether, in the facts and circumstances of the case, the Appellate Tribunal is right in dismissing the appeal on the ground that instead of taking re-credit of Rs.16,60,225/- being an amount which was admittedly incorrectly reversed in the RG-23A register, the Appellants ought to have filed refund claim under Section 11B of the Central Excise Act,

7-CEL-2-19 2/2

1944 ?

(b) Whether the Appellate Tribunal is right in not considering various judgments relied upon by the Appellants wherein it has been held that suo motu re-credit reversed is permissible and that no refund claim under Section 11B of the Central Excise Act, 1944 is required ?

Shri S. N. Bhattad, learned counsel waives notice of hearing for the respondent.

                                       JUDGE                             JUDGE




Asmita