M/S. ANANDA ENTERPRISE VERSUS COMMISSIONER OF CENTRAL EXCISE, HALDIA - Central Excise - CESTAT KOLKATA - Tri - Suo motu re-credit availed Non-compliance of the Procedures of Central Excise Act, 1944 Penalty under Rule 15(1) imposed Held that - Following BDH Industries Ltd. vs. CCE(Appeals), Mumbai-I 2008 (7) TMI 78 - CESTAT MUMBAI Suo motu credit is not permissible - All types of refund claim be there of excess duty paid or otherwise are to be filed under Section 11B and have to pass t................................... Central Excise - Case Laws
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