Custom, Excise & Service Tax Tribunal
M/S. Delphi Tvs Diesel Systems Ltd vs Cce, Chennai Iv on 20 February, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/41831/2016
(Arising out of Order-in-Appeal No.286/2016 (CXA-II) dated 29.7.2016 passed by the Commissioner of Central Excise (Appeals II), Chennai)
M/s. Delphi TVS Diesel Systems Ltd. Appellant
Vs.
CCE, Chennai IV Respondent
Appearance Shri Akhil Suresh, Advocate for the Appellant Shri R. Subramniyam, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 20.02.2017 Final Order No. 40307 / 2017 Appellant says that there were adequate credit on record over and above the impugned credit which was taken wrongly and subsequently reversed.
2. If the averment above is correct, the appellant may not be charged with interest.
3. To establish this, the matter is remanded to the adjudicating authority directing the appellant to make an application to that authority for fixing a date of hearing and adducing evidence before him to establish that there were adequate credit over and above the impugned credit to cross the allegation of utilization causing prejudice to interest of Revenue. If the authority is satisfied that the credit was adequate covering the impugned credit which was reversed, there may not be interest on the appellant on the alleged wrong credit taken.
4. In the result, appeal is remanded to adjudicating authority. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2