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TMI Blog2002 (12) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... pecial Civil Application No. 1955/99 [2005 (185) E.L.T. 19 (Guj.)]. It has been submitted by learned advocate Shri P.M. Dave appearing for the petitioners that by virtue of the judgment delivered in the above-referred petition, the respondent authorities were directed to allow restoration of Modvat credit of Rs. 41,18,212/- in favour of petitioner no. 1. In spite of the said direction given by this court, still the respondent authorities have neither made payment nor made adjustment as directed and, therefore, the petitioners have been constrained to approach this court. It has been also submitted by learned advocate Shri Dave that the said judgment had been challenged by the Department by filing an SLP before the Hon'ble Supreme Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by respondent No. 3. In the said affidavit-in-reply it has been stated as to how the amount payable by the petitioners was being adjusted from personal ledger account (PLA) of petitioner No. 1. It has been submitted by the learned Standing Counsel that as and when any amount will become payable by the petitioner unit, the amount so payable shall be adjusted against the amount which is to be paid to petitioner No. 1 under the order of this court. 5. He has also drawn our attention to Government Notification No. 85/87-C.E., dated 1st March 1987 as amended from time to time under Rule 57F of the Central Excise Rules, 1944. It has been submitted by him that as per the provisions of the said rule and the notification, at the end of every qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould be paid in cash or by adjustment towards its recurring liability. It is true that this court has directed the respondent authorities to make the payment in cash or by way of adjustment. Looking to the said fact, it cannot be said that petitioner No. 1 had a right to demand cash. However, the adjustment, which is to be made by the respondent authorities, must be made as soon as possible and, in our opinion, it would be just and proper to direct the respondent authorities to make the adjustment on 31-12-2002 so as to ascertain what amount is required to be paid to the petitioners as on 31-12-2002 . 8. Without submission of any application for refund by the petitioners, the respondent authorities shall determine the total amount which i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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