THE SIRPUR PAPER MILLS LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against the Order -in -Original No. 12/2007 -(CE) -Commr. dt. 31/12/2007.

(2.) THE relevant facts that arise for consideration are that during the course of verification monthly returns filed by the appellant for the month of October, 2006, it was noticed that the appellant has taken credit of Rs. 1,69,25,640/ - vide entry No. 15 of page 98 of the PLA, The description given in the column against the said credit was "Refund amount of PME as per Commissioner (Appeals) Order Nos. 37/2006 dt. 20/3/2006 and 43/2006 dt. 17/7/2006". It was also noticed that the appellant had utilized the said credit towards payment of duty on the final product cleared during the month of October, 2006. On noticing such an error, the lower authorities issued show cause notice dt. 10/10/2007 directing the appellant to show cause as to why the said amount should not be demanded from them as duty short paid not paid on the goods cleared for the month of October, 2006 and interest should not be collected from and penalty should not be imposed.

(3.) 1. Ld. Counsel appearing on behalf of the appellant submits as under: